Good News : CBIC extends due date of Filing FORM GST ITC 04

As we know that form GST ITC 04 is a quarterly form which is submitted by every principal, which includes details of Goods dispatched or received from job worker or goods sent from one job worker to another.

CBIC while notification dated 28th March 2019, has extended the due date for furnishing of FORM GST ITC 04 for the period July 2017 to March 2019 till 30th June 2019.

Earlier the due date for furnishing FORM GST ITC 04 for the period from July, 2017 to December, 2018 was extended till 31.03.2019.

The latest notification is given below for reference:

Good News : CBIC extends due date of Filing FORM GST ITC 04

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 15/2019 – Central Tax

New Delhi, the 28th March ,2019

G.S.R… (E). – 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 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 78/2018- Central Tax, dated the 31st December 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1255(E), dated the 31st December 2018, except as respects things done or omitted to be done before such supercession, the Commissioner, hereby extends the time limit for furnishing the declaration in FORM GST ITC 04 of the said rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to March, 2019 till the 30th day of June, 2019.

[F. No. 20/06/12/2018-GST]

(Gaurav Singh)

Deputy Secretary to the Government of India

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