Notification No. 44/2017
Date: October 13, 2017
Subject: Extension of time limit for filing FORM GST ITC-01 for claiming eligible input tax credit
Description:
Registered persons who became eligible to claim input tax credit during July to September 2017 are permitted to file FORM GST ITC-01 up to 31st October, 2017. The declaration is required for availing ITC under section 18(1).
Effective Date: 13th October, 2017