Issued under section 168 of the CGST Act read with rule 40(1)(b), this notification extends the time limit for filing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 02 March 2018 and 31 March 2018. The extension is granted for 30 days from the date of publication of the notification, enabling such taxpayers to claim eligible input tax credit.

Amendment:

Yes it has been amended through notification 72/2018,