Important Keyword: F. No. CBEC-20/06/08/2020-GST, Notification No. 11/2021 – Central Tax, Section 168 CGST Act 2017.
[F. No. CBEC-20/06/08/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 1st May, 2021
Notification No. 11/2021 – Central Tax
Table of Contents
GST: [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 31st 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 1st January, 2021 to 31st March, 2021.
2. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
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