Extension of time for GST ITC declaration allows eligible registered persons to file FORM GST ITC-01 by the extended deadline. Extends the time limit for making a declaration in FORM GST ITC-01 so registered persons who became eligible in July, August and September 2017 may declare entitlement to input tax credit until 31 October 2017; issued by the Commissioner under the applicable statutory rule-making power as procedural relief for filing the specified declaration.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for GST ITC declaration allows eligible registered persons to file FORM GST ITC-01 by the extended deadline.
Extends the time limit for making a declaration in FORM GST ITC-01 so registered persons who became eligible in July, August and September 2017 may declare entitlement to input tax credit until 31 October 2017; issued by the Commissioner under the applicable statutory rule-making power as procedural relief for filing the specified declaration.
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