Notification No. 42/2018 - Central Tax dated 04-09-2018 [Rule 40(1)(b) of CGST Rule]

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Notification No. 42/2018 - Central...

Summary of extension of due date o...

Notification No. 42/2018-Central Tax dt. 04-09-2018

In pursuance of section 168 of the CGST Act, 2017 and Rule 40(1)(b) of the CGST Rules, 2017,

RPs who have filed GST-CMP-04 between 02/03/2018 and 31/03/2018 = 04/10/2018

Commissioner extends the time limit

for making the declaration in GST ITC-01,

by RPs who have filed the application in GST-CMP-04 between 02/03/2018 and 31/03/2018,

for 30 days from the date of publication of this notification in the Official Gazette.