In pursuance of section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry, hereby extends 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, till the 31st day of October, 2017.

G. Srinivas,

Commissioner of State Tax

Puducherry.