Extension of Time Limit for FORM GST ITC-04

Pursuant to section 168 of CGST Act, 2017, and rule 45(3) of CGST Rules, 2017. Supersedes notification No. 53/2017-Central Tax dated October 28, 2017.

Extends time limit for FORM GST ITC-04 declaration. Applicable to goods dispatched/received from job workers from July 2017 to June 2018.

New deadline: September 30, 2018. Ensures compliance and facilitates smoother processes.

Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.