Notification No. 42/2018-Central Tax [N10-CRV]
As at 7 September 2026. In force from 4 September 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.
Made under
Recital: "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". Names section 168 of the Central Goods and Services Tax Act, 2017 [S10-BP2]. Vires verified.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none