Notification No. 52/2017
Date: October 28, 2017
Subject: Extension of time limit for filing declaration in FORM GST ITC-01
Description:
This notification amends Notification No. 44/2017–CT to extend the due date for filing FORM GST ITC-01 up to 30 November 2017. The extension applies to persons who became eligible to avail input tax credit on account of registration or change in scheme.
Issued under: Section 168 read with Rule 40 of the CGST Rules.
Amendment:
This notification amends notification No. 44/2017