Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers - 42/2018 – Central Tax - Central GST (CGST)
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Extension of declaration period for FORM GST ITC-01 grants eligible CMP-04 filers additional time to submit the form. Extension of time is granted for submission of FORM GST ITC-01 to registered persons who filed FORM GST CMP-04 during the specified March filing window, with the extended deadline running from the date of publication of the notification in the Official Gazette.
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 declaration period for FORM GST ITC-01 grants eligible CMP-04 filers additional time to submit the form.
Extension of time is granted for submission of FORM GST ITC-01 to registered persons who filed FORM GST CMP-04 during the specified March filing window, with the extended deadline running from the date of publication of the notification in the Official Gazette.
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