Input tax credit declaration deadline extended for recently eligible registered persons to file GST ITC form. Extension of the statutory deadline permits registered persons who became eligible to avail input tax credit during the specified earlier months to submit the declaration in FORM GST ITC-01 within an extended timeframe, exercising the government's power under the state GST statute and corresponding rules to extend time limits for compliance with declaration requirements tied to input tax credit entitlement.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit declaration deadline extended for recently eligible registered persons to file GST ITC form.
Extension of the statutory deadline permits registered persons who became eligible to avail input tax credit during the specified earlier months to submit the declaration in FORM GST ITC-01 within an extended timeframe, exercising the government's power under the state GST statute and corresponding rules to extend time limits for compliance with declaration requirements tied to input tax credit entitlement.
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