failed to file ITC-01

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..... failed to file ITC-01
Query (Issue) Started By: - priyesh agrawal Dated:- 6-9-2018 Last Reply Date:- 6-9-2018 Goods and Services Tax - GST
Got 1 Reply
GST
sir, what if assessee failed to .....

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..... 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) Reply By DR.MARIAPPAN GOVINDARAJAN: .....

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..... The Reply: 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 .....

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..... 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, electronical .....

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..... ly, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid.
Discussion Forum - Knowledge Sharing .....

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