[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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
nd 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.
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 4th September 2018
(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
nd 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.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India
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