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<h1>Maharashtra extends deadline for FORM GST ITC-01 submission to January 31, 2018, u/s 168 and rule 40.</h1> The Commissioner of State Tax, Maharashtra, has extended the deadline for submitting FORM GST ITC-01 for registered persons eligible for input tax credit from July 2017 to November 2017. The new deadline is January 31, 2018. This extension is granted under section 168 of the Maharashtra Goods and Services Tax Act, 2017, and rule 40 of the Maharashtra GST Rules, 2017, superseding the previous notification dated October 13, 2017. The extension applies to those eligible under section 18(1) of the said Act.