Extension of filing period for FORM GST ITC-01 permits newly eligible registrants to declare input tax credit entitlement. The Commissioner, under the State GST Act and rules, extends the time for registered persons who became eligible during July-September 2017 to file FORM GST ITC-01 declaring entitlement to avail input tax credit, by moving the procedural deadline to the date specified in the notification to allow preservation of their right to claim input tax credit.
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 FORM GST ITC-01 permits newly eligible registrants to declare input tax credit entitlement.
The Commissioner, under the State GST Act and rules, extends the time for registered persons who became eligible during July-September 2017 to file FORM GST ITC-01 declaring entitlement to avail input tax credit, by moving the procedural deadline to the date specified in the notification to allow preservation of their right to claim input tax credit.
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