Input tax credit declaration period extended for newly eligible registrants to file FORM GST ITC-01. Extends the deadline for making declarations in FORM GST ITC-01 by registered persons who became eligible to avail input tax credit during July-September 2017, authorising an extended period under the State GST Rules and the Punjab GST Act so those newly eligible may declare entitlement to input tax credit within the newly prescribed timeframe set by the notification.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit declaration period extended for newly eligible registrants to file FORM GST ITC-01.
Extends the deadline for making declarations in FORM GST ITC-01 by registered persons who became eligible to avail input tax credit during July-September 2017, authorising an extended period under the State GST Rules and the Punjab GST Act so those newly eligible may declare entitlement to input tax credit within the newly prescribed timeframe set by the notification.
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