Notification No. 11/2021 – Central Tax ITC-04 Extension

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Notification No. 11/2021 – Central Tax: Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.

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

G.S.R….. (E).- In exercise of the powers conferred by 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 period up to the 31^st day of May, 2021, 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 1^st January, 2021 to 31^st March, 2021.

2. This notification shall be deemed to have come into force with effect from the 25^th day of April, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 11/2021 – Central Tax

Q1: What is Notification No. 11/2021 – Central Tax?

Answer:
Notification No. 11/2021 – Central Tax, issued on 1st May 2021, extended the due date for filing FORM GST ITC-04 (job work declaration) for Jan–March 2021 quarter till 31st May 2021.
👉 This was a COVID-19 relief measure for taxpayers.
For professional support in GST filings, visit GST Experts.

Q2: What is FORM GST ITC-04?

Answer:
📌 ITC-04 is a declaration filed by manufacturers/principals sending goods to job workers or receiving them back. It ensures transparency in job work transactions.
To make compliance seamless, you can explore GST Compliance Services.

Q3: Who is required to file ITC-04?

Answer:
Every principal manufacturer who sends inputs/capital goods for job work must file ITC-04 quarterly. This includes details of:
Goods sent to job workers.
Goods received back.
Goods supplied directly from job worker premises.
Need help with accurate filings? Try GST Return Filing services at Finodha.

Q4: What was the original due date for ITC-04 (Jan–Mar 2021)?

Answer:
The original deadline was 25th April 2021. But due to COVID-19 disruptions, it was extended till 31st May 2021 via Notification No. 11/2021.
To avoid missing deadlines, consider using Digital Signature Certificate (DSC) for faster e-filing.

Q5: Why was the ITC-04 deadline extended?

Answer:
Due to the second wave of COVID-19, many businesses faced operational challenges. The extension was provided as a relief measure, ensuring taxpayers had enough time to file without penalties.
Looking to simplify business compliance? Explore Setup Business with Finodha.

Q6: How is ITC-04 linked with Input Tax Credit (ITC)?

Answer:
ITC-04 reporting ensures that:
✔ Goods sent for job work are tracked.
✔ ITC is not wrongly claimed on unreturned goods.
✔ GST compliance is transparent between principal & job worker.
For businesses, Private Limited Compliance ensures such filings are handled on time.

Q7: How does Notification No. 11/2021 connect with other GST relief notifications?

Answer:
Notification 11/2021 ➝ Extended ITC-04 deadline.
Notification 12/2021 ➝ Extended GSTR-1 due date (April 2021).
Notification 13/2021 ➝ Allowed cumulative ITC adjustment & IFF extension.
Notification 14/2021 ➝ Extended overall compliance deadlines till 31st May 2021.
All aimed at reducing compliance pressure during the pandemic. For a complete solution, check GST Registration.

Q8: What happens if ITC-04 is not filed on time?

Answer:
Failure to file ITC-04 may result in:
❌ Demand of reversal of ITC claimed.
❌ Penalties under GST law.
❌ Compliance rating issues.
Stay protected with Finodha’s GST Professionals.

Q9: What should businesses do to stay GST compliant in future?

Answer:
✅ Track all job work transactions.
✅ File ITC-04 within deadlines.
✅ Reconcile ITC monthly.
✅ Consult GST experts for updates.
Finodha offers complete support — from MSME Registration to One Person Company (OPC) compliance.