Extension of filing period for input tax credit declarations allows delayed submission of FORM GST ITC-01 until the prescribed deadline. The state tax Commissioner has extended the filing deadline for declarations in FORM GST ITC-01, permitting registered persons who became eligible during the initial implementation months to submit the prescribed declaration to establish their entitlement to input tax credit under the Act and thereby adjust the compliance timetable for those registrants.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of filing period for input tax credit declarations allows delayed submission of FORM GST ITC-01 until the prescribed deadline.
The state tax Commissioner has extended the filing deadline for declarations in FORM GST ITC-01, permitting registered persons who became eligible during the initial implementation months to submit the prescribed declaration to establish their entitlement to input tax credit under the Act and thereby adjust the compliance timetable for those registrants.
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