Circular No. ES/125/2019-20 3rd September, 2019
To: Members of the Council
Sub.: CBIC seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19
This is to inform you that CBIC has issued Notification No.38/2019- Central Tax dated 31st August, 2019 by waiving off the requirement to furnish declaration in FORM ITC-04 for the period from July, 2017 to March, 2019.
However, CBIC has not waived the requirement to file the FORM ITC-04 in the cases where the goods have been dispatched to the job worker in the period between July, 2017 to March, 2019 but the goods have not been received back from a job worker during the period. In this regard, the same has to be filed for FORM ITC-04 for the period of April – June, 2019.
Members may kindly make a note of the above.