In pursuance of section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Commissioner of State Tax, 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

Sd/-

Dr.C.Chandramouli

Commissioner of State Tax

Tamil Nadu