In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter 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 and in supersession of CCT Notification (1-O/2017) No. KGST.CR.01 /17-18, dated the 13th October, 2017, published in the Karnataka Gazette, Extraordinary, Part III, vide number 938, dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, 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, September, 2017, October, 2017 and November, 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 31st day of January, 2018.

SRIKAR M.S.

Commissioner of Commercial Taxes

(Karnataka), Bengaluru