Extension of time for ITC declaration for CMP-04 filers; deadline extended after notification publication under GST rules. Extension of time to furnish FORM GST ITC-01 is granted for registered persons who filed FORM GST-CMP-04 between 2 March 2018 and 31 March 2018; the Commissioner, under section 168 and clause (b) of sub rule (1) of rule 40 of the Sikkim GST Rules, extends the time limit for making the declaration in FORM GST ITC-01 by thirty days from publication of the notification in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for ITC declaration for CMP-04 filers; deadline extended after notification publication under GST rules.
Extension of time to furnish FORM GST ITC-01 is granted for registered persons who filed FORM GST-CMP-04 between 2 March 2018 and 31 March 2018; the Commissioner, under section 168 and clause (b) of sub rule (1) of rule 40 of the Sikkim GST Rules, extends the time limit for making the declaration in FORM GST ITC-01 by thirty days from publication of the notification in the Official Gazette.
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