Notification No. 87/2020 – Central Tax: Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.

Important Keyword: Section 168 CGST Act 2017, Rule 45(3) CGST Rules 2017, Notification No. 87/2020 – Central Tax, F. No. CBEC 20/06/04/2020-GST.

[F. No. CBEC 20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 10^th November, 2020

Notification No. 87/2020 – Central Tax

CGST: [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 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 July, 2020 to September, 2020 till the 30^th day of November, 2020.

2. This notification shall be deemed to have come into force with effect from the 25^th day of October 2020.

(Pramod Kumar)
Director,
Government of India

Read More: Notification No. 90/2020 – Central Tax: Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.

Web Stories: Notification No. 90/2020 – Central Tax: Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.

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