Extension of Time Limit for Declaration in FORM GST ITC-01

The Commissioner, under section 168 of the CGST Act and rule 40(1)(b), extends the deadline for making declarations in FORM GST ITC-01.

Superseding notification No. 44/2017-Central Tax, the extension applies to registered persons eligible for input tax credit in July-November 2017.

The new deadline for making the declaration is January 31, 2018. Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.

This extension aims to provide relief to eligible registered persons and ensure smoother compliance with GST regulations. Detailed guidelines are provided in the official notification.