Extension of Time Limit for filing FORM GST ITC-01 granted to specified registered persons under State GST notification. The Commissioner, under section 168 of the West Bengal GST Act and rule 40(1)(b) of the West Bengal GST Rules, extends the time limit for making the declaration in FORM GST ITC-01 by registered persons who filed FORM GST-CMP-04 within the earlier specified filing window, for a period of thirty days from the effective date of the notification, with the notification deemed to have come into force from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Extension of Time Limit for filing FORM GST ITC-01 granted to specified registered persons under State GST notification.
The Commissioner, under section 168 of the West Bengal GST Act and rule 40(1)(b) of the West Bengal GST Rules, extends the time limit for making the declaration in FORM GST ITC-01 by registered persons who filed FORM GST-CMP-04 within the earlier specified filing window, for a period of thirty days from the effective date of the notification, with the notification deemed to have come into force from the stated commencement date.
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