52/2017-Central Tax,dt. 28-10-2017 – Seeks to extend the due date for submission of details in FORM GST-ITC-01

[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 Excise and Customs

Notification No. 52/2017 – Central Tax

New Delhi, the 28th October, 2017

G.S.R. …..(E). In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the following amendments in the notification number 44/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1258 (E), dated the 13th October, 2017, namely:-

In the said notification, for the words, figures and letters “the 31st day of October, 2017”, the words, figures and letters “the 30th day of November, 2017”shall be substituted.

[F.  No.349/58/2017-GST(Pt.II)]

(Dr. Sreeparvathy S.L.)

Under Secretary to Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 44/2017-Central Tax, dated the 13th  October, 2017, published vide number G.S.R. 1258 (E), dated the 13th October, 2017.