Goods and Services Tax – Started By: – priyesh agrawal – Dated:- 6-9-2018 Last Replied Date:- 6-9-2018 – sir, what if assessee failed to file ITC-01 in 30 days? what are the remedies available to him? can he make an application to commissioner for extending the time? ITC-01 is filled u/s 18(1)(c) – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = The assessee may approach the Commissioner for extension. Rule 40(1)(b) provides that the registered person shall within a period of thirty days from
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