Circular No.ES/188/2018-19 September 05, 2018
To: Members of the Council
CBIC extends the time limit for making the declaration in FORM GST ITC-04
We would like to inform you that the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No.40/2018-Central Tax dated 4th September, 2018 extending the time limit for making the declaration in FORM GST ITC-04.
As you are aware, GST ITC- 04 is a form which has to be furnished by registered manufacturers, showing the details of inputs or capital goods dispatched or received from a job worker in a particular quarter.
CBIC has notified that the due date for filing of FORM ITC- 04 (Details of goods/ capital goods sent to job worker and received back) for the period from July, 2017 to June, 2018 has been extended upto 30th September, 2018.
Members may kindly make a note of the above.