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 31st December, 2018
We are pleased to inform you that CBIC has issued Notification No. 59/2018- Central Tax dated 26th October, 2018 extending the time limit of furnishing the declaration in Form GST ITC-04 for period from July, 2017 to September, 2018 till 31st 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 31st December, 2018 in respect of the following cases:
Goods dispatched to a job worker
OR
Goods received from a job worker
OR
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