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

and in supersession of notification No. 44/2017-Central Tax, dt. 13-10-2017

except as respects things done or omitted to be done before such supersession,

Date extended for Jul-17 to Nov-17 = 31/01/2018

Commissioner, hereby extends the time limit

for making a declaration, in GST ITC-01,

by the RPs, who have become eligible during the months of July, 2017, to Nov, 2017 to the effect that they are eligible to avail the ITC u/s 18(1),

till the 31st day of January, 2018.