Extension of time for GST ITC-01 filing extends deadline for eligible registrants to submit declarations before the notified cutoff. Extension of time for making the declaration in FORM GST ITC-01 is provided to registered persons who became eligible to avail input tax credit during the specified months; the Commissioner, invoking the Act and applicable rules, supersedes an earlier notification and fixes a final date for submission, while excepting actions done or omitted prior to the supersession.