In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Karnataka Goods and Services Tax Rules, 2017, the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, is hereby extended till the 30th day of November, 2017.

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka), Bengaluru