Notification / Notification No. 44/2017-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. 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.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

section 168 of the Central Goods and Services Tax Act, 2017 / Section 168, Central Goods and Services Tax Act, 2017
sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017 / Rule 40, Central Goods and Services Tax Rules, 2017
sub-section (1) of section 18 of the said Act / Section 18, Central Goods and Services Tax Act, 2017