SECTION 18 OF THE CENTRAL GST ACT, 2017, READ WITH RULE 40 OF THE CENTRAL GST RULES, 2017 – INPUT TAX CREDIT – EXTENSION OF TIME LIMIT FOR MAKING A DECLARATION IN FORM GST ITC-04 BY REGISTERED PERSONS WHO HAVE FILED APPLICATION IN FORM GST CMP-04 BETWEEN 2-3-2018 AND 31-3-2018

NOTIFICATION NO.42/2018-CENTRAL TAX [F.NO.349/58/2017-GST (PT.), DATED 4-9-2018

In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette.