Assam extends deadline for FORM GST ITC-01 submission to January 31, 2018, for input tax credit u/s 18(1).

The Government of Assam, through the Commissioner of State Tax, has extended the deadline for registered persons to submit declarations in FORM GST ITC-01. This extension applies to those eligible for input tax credit under section 18(1) of the Assam Goods and Services Tax Act, 2017, for the months of July to November 2017. The new deadline for submission is January 31, 2018, replacing the previous notification dated October 13, 2017.

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