Extension of time for FORM GST ITC-01 filing allows registrants eligible July-September to submit declarations by the extended deadline. Extension of time is granted for making the declaration in FORM GST ITC-01 by registered persons who became eligible to avail input tax credit during July-September 2017, permitting those registrants to submit the declaration attesting eligibility for input tax credit within the extended filing deadline established by the Commissioner under the enabling ordinance and rules.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for FORM GST ITC-01 filing allows registrants eligible July-September to submit declarations by the extended deadline.
Extension of time is granted for making the declaration in FORM GST ITC-01 by registered persons who became eligible to avail input tax credit during July-September 2017, permitting those registrants to submit the declaration attesting eligibility for input tax credit within the extended filing deadline established by the Commissioner under the enabling ordinance and rules.
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