Extension of time to file FORM GST ITC-01 allows late declarations to claim input tax credit under section 18(1). Registered persons who became eligible to claim input tax credit under section 18(1) during July-November 2017 are allowed to submit the declaration in FORM GST ITC-01 until 31 January 2018; the extension is issued under section 168 of the West Bengal GST Act and rule 40(1)(b) of the West Bengal GST Rules and supersedes the earlier notification dated 13 October 2017, without affecting prior actions.
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 to file FORM GST ITC-01 allows late declarations to claim input tax credit under section 18(1).
Registered persons who became eligible to claim input tax credit under section 18(1) during July-November 2017 are allowed to submit the declaration in FORM GST ITC-01 until 31 January 2018; the extension is issued under section 168 of the West Bengal GST Act and rule 40(1)(b) of the West Bengal GST Rules and supersedes the earlier notification dated 13 October 2017, without affecting prior actions.
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