Circular No.: ES/370/2020-21 12th November, 2020
To: Members of the Council
Sub: CBIC extends the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
CBIC has issued Notification No. 87/2020 – Central Tax dated 10th November, 2020 by extending the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2020 to September, 2020 till 30th November, 2020.
This notification shall be deemed to have come into force w.e.f. 25th October, 2020.
Members may kindly make a note of the above.