failed to file ITC-01

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (c) - Reply By DR.MARIAPPAN GOVINDARAJAN - 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. - failed to file ITC- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 01 - Query Started By: - priyesh agrawal Dated:- 6-9-2018 Goods and Services Tax - GST - Got 1 Reply - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Mana .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gement India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X