Notification No. 44/2017-Central Tax [N10-6RP]
As at 6 September 2026. In force from 13 October 2017.
In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter 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, 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 and September, 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 October, 2017.
Made under
Recital: "In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter 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, the Commissioner". Names section 168 of the Central Goods and Services Tax Act, 2017 [S10-BP2]. Vires verified.
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Acted on by (1)
Supersedes: Notification No. 67/2017-Central Tax [N10-8HS], 21 December 2017. "No. 44/2017- Central Tax, dated the 13th".
Not held (0)
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