Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No.42/2018 – Central Tax
New Delhi, the 4th September 2018
G.S.R. …..(E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017
(12 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax
Rules, 2017, the Commissioner, hereby extends the time limit for making the declaration in
FORM GST ITC-01 of the said rules, by registered persons who have filed the application
in FORM GST-CMP-04 of the said rules between the 2 nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette.