Scope: Central Government exempts registered persons from filing FORM ITC-04 for July 2017 to March 2019.
Special Procedure: Challan details for goods dispatched but not received from job workers by March 31, 2019, must be furnished in FORM ITC-04 for April-June 2019.
Applicable Rule: Sub-rule (3) of rule 45 of Central Goods and Services Tax Rules, 2017.
Issued By: Ruchi Bisht, Under Secretary to the Government of India.
Objective: Simplify compliance burden for registered persons.
Implementation Period: Effective immediately.
Compliance Date: Details for April-June 2019 due by specified deadline.