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of <h1>Deadline for Filing FORM GST ITC-01 Extended to January 31, 2018, for Eligible West Bengal Taxpayers u/s 18(1.</h1> The Commissioner of State Tax, West Bengal, has extended the deadline for registered persons to file FORM GST ITC-01 until January 31, 2018. This extension applies to those who became eligible to claim input tax credit under section 18(1) of the West Bengal Goods and Services Tax Act, 2017, during July to November 2017. This notification supersedes the earlier notification dated October 13, 2017, except for actions already completed.
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