Time Limit for Declaration in Form GST ITC-04 for the Quarter July to Sept Extended till 30 Nov 2017

[Notification No. 53-Central Tax dated 28 October 2017]

Further, the Government vide its tweet dated October 25, 2017 has announced that the due date for filing ITC-04 is being extended. Now, in this regard, Notification No. 53/2017-Central Tax dated October 28, 2017, has been issued extending the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till November 30, 2017.

In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30^th day of November, 2017.

[F. No. 349/58/2017-GST(Pt.II)]