https://www.taxtmi.com/forum/issue?id=114129 Rule 40(1)(b) requires the registered person to make an electronic declaration in FORM GST ITC-01 within thirty days of becoming eligible to claim input tax credit, but allows for a further period as may be extended by the Commissioner by notification; an assessee who misses the initial period may approach the Commissioner for an extension. en-us Thu, 06 Sep 2018 23:07:19 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114129 Rule 40(1)(b) requires the registered person to make an electronic declaration in FORM GST ITC-01 within thirty days of becoming eligible to claim input tax credit, but allows for a further period as may be extended by the Commissioner by notification; an assessee who misses the initial period may approach the Commissioner for an extension. Discussion-Forum GST Thu, 06 Sep 2018 23:07:19 +0530 https://www.taxtmi.com/forum/issue?id=114129