Input tax credit eligibility extended for registered persons to file FORM GST ITC-01 by an extended statutory deadline. The Commissioner of State Tax, under section 168 of the Maharashtra GST Act and clause (b) of sub rule (1) of rule 40 of the Maharashtra GST Rules, extended the time limit for registered persons who became eligible in July, August and September 2017 to submit the declaration in FORM GST ITC-01 establishing eligibility to avail input tax credit under sub section (1) of section 18 of the Act.
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.
Input tax credit eligibility extended for registered persons to file FORM GST ITC-01 by an extended statutory deadline.
The Commissioner of State Tax, under section 168 of the Maharashtra GST Act and clause (b) of sub rule (1) of rule 40 of the Maharashtra GST Rules, extended the time limit for registered persons who became eligible in July, August and September 2017 to submit the declaration in FORM GST ITC-01 establishing eligibility to avail input tax credit under sub section (1) of section 18 of the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
