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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
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 4
th
September 2018

G.S.R. …..(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 making the declaration in
FORM GST ITC-01 of the said rules, by registered persons who have filed the application
in FORM GST-CMP-04 of the said rules between the 2
nd
day of March, 2018 and the 31
st

day of March, 2018, for a period of thirty days from the date of publication of this
notification in the Official Gazette.


[F. No. 349/58/2017-GST (Pt.)]


(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India
notifications no 42 2018 central tax | iKargos