Declaration by the registered persons in Form GST ITC-01 who have become eligible during the months of July 17, August17 & September17 till 31.10.2017.
A Registered person who has withdrawn from composite scheme is required to file GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied. The same was required to file within thirty days from the date from which option was withdrawn.
The Extension order Vide Notification no- 44/2017 dated 13.10.2017.