Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

failed to file ITC-01, Goods and Services Tax - GST

Issue Id: - 114129
Dated: 6-9-2018
By:- priyesh agrawal
failed to file ITC-01

  • Contents

sir,

what if assessee failed to file ITC-01 in 30 days? what are the remedies available to him? can he make an application to commissioner for extending the time?

ITC-01 is filled u/s 18(1)(c)

Post Reply

Posts / Replies

Showing Replies 1 to 1 of 1 Records

1 Dated: 6-9-2018
By:- DR.MARIAPPAN GOVINDARAJAN

The assessee may approach the Commissioner for extension. Rule 40(1)(b) provides that the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid.


1

Post Reply

← Previous Next →
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.