This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail input tax credit under section 18(1) of the CGST Act during July, August and September 2017. The revised due date for furnishing the declaration is 31 October 2017. The extension is granted under section 168 of the CGST Act read with rule 40(1)(b) of the CGST Rules, 2017, to facilitate smooth transition to GST and enable eligible taxpayers to claim transitional ITC.

Amendment:

Yes it has been amended through notification 52/2017