Important Keyword: Notification 32/2019 Central Tax, ITC-04 due date extension, GST job work compliance, Rule 45(3) GST, ITC04 filing, GST deadlines, Finodha GST services,
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[F. No. 20/06/17/2018-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 28th June, 2019
Notification No. 32/2019 – Central Tax: Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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 supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 15/2019- Central Tax, dated the 28th March 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.242(E), dated the 28th March 2019, except as respects things done or omitted to be done before such supersession, 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 June, 2019 till the 31st day of August, 2019.
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 32/2019 – Central Tax
Q1: What is Notification No. 32/2019 – Central Tax about?
Answer:
It extends the last date for filing FORM GST ITC-04 for the period July 2017 to June 2019 to 31 August 2019.
Q2: What is ITC-04?
Answer:
ITC-04 is a mandatory declaration under Rule 45(3) of the CGST Rules, reporting goods sent to and received back from job workers.
Q3: Why was the ITC-04 due date extended?
Answer:
Because taxpayers had difficulty reconciling two years of job-work challans after GST rollout. The extension offers compliance relief.
Q4: What period does this extension cover?
Answer:
Goods dispatched to or received from job workers between July 2017 and June 2019.
Q5: What is the new due date?
Answer:
👉 31 August 2019
Q6: Who must file ITC-04?
Answer:
Every principal manufacturer sending goods to job workers under Section 143 of the CGST Act.
Q7: What happens if I miss the extended due date?
Answer:
You may face:
GST system warnings
Department notices
ITC reversal risks (if goods not returned within the prescribed time)
👉 Avoid non-compliance with Finodha GST Compliance:
https://finodha.in/gst-compliance/
Q8: What is reported in ITC-04?
Answer:
Details of inputs/capital goods dispatched
Goods received back
Goods supplied directly from job worker premises
Wastage or loss
Q9: Does this extension apply to all states and UTs?
Answer:
Yes ✔️
The extension is nationwide.
Q10: Is challan-wise reporting mandatory in ITC-04?
Answer:
Yes ✔️
Rule 45(3) requires challan-wise details for each movement of goods.
Q11: Does ITC get reversed if goods are not returned within time?
Answer:
Yes.
Under Section 143, goods must return within:
1 year → Inputs
3 years → Capital goods
Otherwise, the transaction is treated as deemed supply, and tax may apply.
Q12: Does Notification No. 32/2019 change the ITC-04 format?
Answer:
No ❌
It changes only the due date, not the form or filing process.
Q13: Can a Nil ITC-04 be filed?
Answer:
Yes ✔️
If no job-work movement occurred, a Nil ITC-04 must still be filed.
Q14: Does this extension affect future ITC-04 deadlines?
Answer:
No ❌
The extension applies only for July 2017–June 2019. Future quarters follow standard timelines.
Q15: How can businesses easily manage ITC-04 filings every quarter?
Answer:
Maintain challan entries in real time
Track job worker stock digitally
Use automated reconciliation tools
Outsource GST compliance
👉 Start filing on time with Finodha GST Return Filing:
https://finodha.in/gst-return-filing/
🎯 Conclusion
Notification No. 32/2019 – Central Tax provides welcome relief to manufacturers and principals using job workers by extending the ITC-04 filing due date for two major financial years.
To avoid penalties and ensure smooth GST compliance:
👉 File ITC-04 and all GST returns with Finodha:
https://finodha.in/gst-return-filing/
👉 Need expert GST help? Finodha GST Experts are here:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 32/2019 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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