Section 40(1)(b) in Rajasthan Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 40(1)] [Section 40] [Entire Act]

State of Rajasthan - Subsection

Section 40(1)(b) in Rajasthan Goods and Services Tax Rules, 2017

(b)[ 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: [Substituted by Notification No. G.S.R. 60, dated 21.8.2017.]

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State of Rajasthan - Subsection

Section 40(1)(b) in Rajasthan Goods and Services Tax Rules, 2017