CBIC extends the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette vide Notification No. 42/2018 – Central Tax Dated 4th September 2018.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 42/2018–Central Tax
New Delhi, the 4th September 2018
G.S.R. 834(E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India
Other GST Notifications
| Title | Notification No. | Date |
|---|---|---|
| CBIC waives late fee for specified classes of taxpayers for Form GSTR-3B, GSTR-4 & GSTR-6 | Notification No. 41/2018 – Central Tax | 04/09/2018 |
| CBIC extends time limit for making declaration in FORM GST ITC-04 | Notification No. 40/2018 – Central Tax | 04/09/2018 |
| CBIC notifies Annual GST Return Forms | Notification No. 39/2018 – Central Tax | 04/09/2018 |
