As per Notification No 44/2017-Central Tax,dt. 13-10-2017 , the taxpayers who are eligible to take input tax credit basis on sub-section of section 18 of the CGST Act 2017, who have taken registration during the month of July, August and September 2017, the last date for filing of FORM GST ITC-01 is extended up to 31st Oct 2017.
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