Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers

Goods and Services Tax – 42/2018 – Central Tax – Dated:- 4-9-2018 – 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 G.S.R. 834 (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 ma

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