Notification No. 42/2018
Date: September 4, 2018
Subject: Extension of time limit for filing FORM GST ITC-01 by composition taxpayers.
Description:
Extends the time limit for furnishing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 2 March 2018 and 31 March 2018. Allows declaration within thirty days from the date of publication of this notification. Applies for availing input tax credit on transition from composition scheme.
Effective Date: 4 September 2018
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