Extension of time for declaration in FORM GST ITC-01 permits eligible registered persons to declare entitlement to input tax credit. The Commissioner extends the time limit for submission of declarations in FORM GST ITC-01 by registered persons who became eligible earlier to assert their entitlement to avail input tax credit, thereby postponing the prescribed filing deadline under the rules to permit those registrants to make the requisite declaration of eligibility.
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 time for declaration in FORM GST ITC-01 permits eligible registered persons to declare entitlement to input tax credit.
The Commissioner extends the time limit for submission of declarations in FORM GST ITC-01 by registered persons who became eligible earlier to assert their entitlement to avail input tax credit, thereby postponing the prescribed filing deadline under the rules to permit those registrants to make the requisite declaration of eligibility.
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