Extension of time to file FORM GST ITC-01 permits eligible registered persons additional time to declare entitlement to input tax credit. Extension of the time limit for making a declaration in FORM GST ITC-01 is provided for registered persons who became eligible to avail input tax credit during July, August, September, October and November 2017, allowing submission of the declaration until 31 January 2018; the extension is issued under provisions of the Karnataka Goods and Services Tax Act and Rules and supersedes the prior CCT Notification dated 13 October 2017 except as to prior acts or omissions.
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 to file FORM GST ITC-01 permits eligible registered persons additional time to declare entitlement to input tax credit.
Extension of the time limit for making a declaration in FORM GST ITC-01 is provided for registered persons who became eligible to avail input tax credit during July, August, September, October and November 2017, allowing submission of the declaration until 31 January 2018; the extension is issued under provisions of the Karnataka Goods and Services Tax Act and Rules and supersedes the prior CCT Notification dated 13 October 2017 except as to prior acts or omissions.
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