42/2018-Central Tax : Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs

Notification No.42/2018 – Central Tax

New Delhi, the $4^{\text{th}}$ September 2018

G.S.R. .....(E).- 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 $2^{\text{nd}}$ day of March, 2018 and the $31^{\text{st}}$ day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette.

[F. No. 349/58/2017-GST (Pt.)]

(Dr. Sreeparvathy S.L) Under Secretary to the Government of India