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    <title>Extension of time limit for filing FORM GST ITC-01 till 31.01.2018</title>
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    <description>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.</description>
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