Notification No. 53/2017 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 53/2017 – Central Tax: Seeks to extend the due date for submission of details in FORM GST-ITC-04

GST: [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, 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.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 53/2017 – Central Tax

Q1: What is Notification No. 53/2017 – Central Tax?

Answer:
Notification No. 53/2017 – Central Tax extended the due date for filing FORM GST ITC-04 for the quarter July–September 2017.

Q2: What is the revised due date for filing ITC-04?

Answer:
The due date was extended to 30 November 2017.

Q3: What is FORM GST ITC-04?

Answer:
ITC-04 is a GST form used to report goods sent to job workers or received back from them.

Q4: Which rule requires filing ITC-04?

Answer:
The requirement arises under Rule 45(3) of the CGST Rules.

Q5: Which section of GST law governs job work?

Answer:
Job work procedures are governed by Section 143 of the CGST Act.

Q6: Who must file ITC-04?

Answer:
Registered taxpayers who send goods to job workers must file ITC-04.

Q7: Is GST payable when goods are sent to a job worker?

Answer:
No. Goods can be sent to job workers without payment of GST, subject to certain conditions.

Q8: What happens if goods are not returned within the prescribed time?

Answer:
If goods are not returned within the prescribed period, the transaction may be treated as a supply and GST may become payable.

Q9: What details are required in ITC-04?

Answer:
Details of goods sent to job workers
Details of goods received back
Goods transferred between job workers

Q10: How often must ITC-04 be filed?

Answer:
Originally it was filed quarterly, though the frequency has been revised over time.

Q11: Can ITC-04 be revised after submission?

Answer:
Corrections must generally be made in subsequent filings.

Q12: Is GST registration required before filing ITC-04?

Answer:
Yes. Only registered GST taxpayers can file ITC-04.
Register here:
https://finodha.in/online-gst-registration/

Q13: What documents are required for job work transactions?

Answer:
Delivery challans
Job work records
ITC-04 filing records

Q14: How can businesses ensure accurate GST compliance?

Answer:
Businesses should maintain proper accounting records and consult GST professionals.
Finodha provides GST compliance services:
https://finodha.in/gst-compliance/

Q15: Why is Notification No. 53/2017 important?

Answer:
It provided taxpayers with additional time to report job work transactions during the early GST implementation phase, helping them comply without penalties.

Conclusion

Notification No. 53/2017 – Central Tax played a key role in easing GST compliance during the early rollout of the GST system.

By extending the deadline for filing FORM GST ITC-04, the government helped businesses accurately report job work transactions and avoid penalties.

Businesses should stay updated with GST notifications and maintain proper records to ensure smooth compliance.