Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 42/2018- GST dated 4th September, 2018 to extend the time limit for making a declaration, in FORM GST ITC-01, by registered persons who have filed the application in FORM GST CMP-04 between 2ndday of March, 2018 and 31st day of March, 2018, for a period of thirty days from 4th day of September, 2018.
Source : Central Board of Indirect Taxes & Customs