Approach commissioner with request for extension of time limit for submission of Form GST ITC-01: HC

Deepsons Auto Centre Vs Union of India (Jharkhand High Court) Heard learned counsel for the parties. 2. Petitioner could not make a switch over from the Composition Scheme under which it was registered, to a regular dealer as according to him, the refund Form GST ITC-01 could not be filed within the due date i.e. 12.08.2018 reckoning the period from 12.07.2018 i.e. the last date for submission of the Form GST ITC-01. Permission was granted on 17.07.2018 by the Jurisdictional Officer of the State Tax to switch over from Composition Scheme to a regular dealer. That is why the petitioner has appr...