Extension of time for input tax credit declarations under GST preserves eligible registrants' ability to file FORM GST ITC-01. Extension of the time limit to make a declaration in FORM GST ITC-01 for claiming input tax credit is authorised by the Commissioner and supersedes the earlier notification; it applies to registered persons who became eligible during July-November 2017, permitting those registrants additional time to submit the prescribed declaration within the newly specified timeframe.
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 input tax credit declarations under GST preserves eligible registrants' ability to file FORM GST ITC-01.
Extension of the time limit to make a declaration in FORM GST ITC-01 for claiming input tax credit is authorised by the Commissioner and supersedes the earlier notification; it applies to registered persons who became eligible during July-November 2017, permitting those registrants additional time to submit the prescribed declaration within the newly specified timeframe.
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