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

State of Kerala - Subsection

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

(b)the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 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;