Government extends deadline for filing GST declaration in FORM GST ITC-04.
Extension granted in accordance with section 168 of the Central Goods and Services Tax Act, 2017.
New deadline set for December 31, 2018, for goods dispatched or received from job workers between July 2017 to September 2018.
Supersedes previous notification No. 40/2018-Central Tax, dated September 4, 2018.
Extension aims to provide relief and facilitate compliance for businesses.
Announcement made by Gunjan Kumar Verma, Under Secretary to the Government of India.
Deadline extension applies retrospectively, ensuring fairness for businesses.