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The Central Board of Excise and Customs extends the time limit for registered persons to make a declaration in FORM GST ITC-01. Registered persons who become eligible to avail input tax credit during July, August, September, October, and November 2017 submit the declaration until 31 January 2018. This notification supersedes Notification No. 44/2017-Central Tax.
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[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 Excise and Customs
Notification No. 67/2017 – Central Tax
New Delhi, the 21st December, 2017
G.S.R. .....(E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017 and in supersession of notification No. 44/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1258 (E), dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017, September, 2017, October, 2017 and November, 2017 to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of January, 2018.
[F. No.349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
