The Central Board of Indirect Taxes and Customs (CBIC), on Wednesday, set 1 October as the date from which key legislative changes related to Goods and Services Tax (GST), introduced in the Finance Act earlier this year, will take effect. Accordingly, the due date for availing input tax credit pertaining to the previous financial year has been extended from the due date of filing the GST return for September to 30 November. Also, the due date of issuance of credit notes and declaration in the returns has been extended from 30 September to 30 November.
Source Taxscan
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