CBIC extends the time limit of furnishing the declaration in Form GST ITC-04 for period from July, 2017 to September, 2018 till 31st December, 2018

Circular No. ES/ 262/2018-19                                                                                October 29, 2018 

To: Members of the Council

Sub: CBIC extends the time limit of furnishing the declaration in Form GST ITC-04 for period from July, 2017 to September, 2018 till 31^st December, 2018

Dear Member,

We are pleased to inform you that CBIC has issued Notification No. 59/2018- Central Tax dated 26^th October, 2018 extending the time limit of furnishing the declaration in Form GST ITC-04 for period from July, 2017 to September, 2018 till 31^st December, 2018.

Form 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.

Now, CBIC has extended the time limit for furnishing the declaration in FORM GST ITC-04, during the period from July, 2017 to September, 2018 till 31^st December, 2018 in respect of the following cases:

1. Goods dispatched to a job worker

OR

2. Goods received from a job worker

OR

3. Goods sent from one job worker to another.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR