Extension of Time Limit for Furnishing GST ITC-04 Declaration

Central Government extends the deadline for submitting FORM GST ITC-04 declaration.

Legal Basis: Exercised under section 168 of the Central Goods and Services Tax Act, 2017.

Supersession: Replaces previous notification No. 15/2019-Central Tax, dated March 28, 2019.

Declaration Period: Covers goods dispatched/received by job workers from July 2017 to June 2019.

New Deadline: Extended until August 31, 2019.

Impact: Provides businesses additional time to comply with GST ITC-04 filing requirements. Administration: Issued by the Commissioner, Department of Revenue, Government of India.