Extension of Time Limit for GST ITC-04 Declaration

Notification Overview: Government extends deadline for FORM GST ITC-04 declaration under CGST Act, 2017.

Legal Authority: Notification issued under section 168 of CGST Act, 2017, superseding previous notification.

Extended Timeframe: Deadline extended till June 30, 2019, for goods dispatched or received from job worker from July 2017 to March 2019.

Purpose: Allows taxpayers additional time for compliance with ITC-04 filing requirements.

Government Official: Notification signed by Gaurav Singh, Deputy Secretary to the Government of India.

Supersession: Supersedes earlier notification dated December 31, 2018. Compliance Relief: Provides relief to businesses, ensuring smoother transition and adherence to GST regulations.