Extension of time for filing FORM GST ITC-01 allows newly eligible registrants to declare input tax credit eligibility. Extension of the time limit permits registered persons who became eligible to avail input tax credit during July-November 2017 to make the declaration in FORM GST ITC-01 until 31st January 2018, exercising powers under section 168 of the Maharashtra GST Act and clause (b) of sub rule (1) of rule 40 of the Maharashtra GST Rules, and superseding Notification No. 44/2017 State Tax except as to prior actions 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 for filing FORM GST ITC-01 allows newly eligible registrants to declare input tax credit eligibility.
Extension of the time limit permits registered persons who became eligible to avail input tax credit during July-November 2017 to make the declaration in FORM GST ITC-01 until 31st January 2018, exercising powers under section 168 of the Maharashtra GST Act and clause (b) of sub rule (1) of rule 40 of the Maharashtra GST Rules, and superseding Notification No. 44/2017 State Tax except as to prior actions or omissions.
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