Due date extension for Form GST-ITC-01 filings defers the compliance deadline for affected registered persons. Extension of the deadline for submission of Form GST-ITC-01 by departmental notification, substituting the previously prescribed due date with a later date and thereby deferring the filing obligation for affected registered persons without altering other procedural requirements.
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Provisions expressly mentioned in the judgment/order text.
Due date extension for Form GST-ITC-01 filings defers the compliance deadline for affected registered persons.
Extension of the deadline for submission of Form GST-ITC-01 by departmental notification, substituting the previously prescribed due date with a later date and thereby deferring the filing obligation for affected registered persons without altering other procedural requirements.
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