Extension of Time Limit for GST ITC-04 Declaration

Notification G.S.R… (E) extends the deadline for filing FORM GST ITC-04 under the Central Goods and Services Tax Act, 2017. The extension, granted by the Commissioner, supersedes the previous notification No. 59/2018-Central Tax dated October 26, 2018.

Taxpayers now have until March 31, 2019, to furnish declarations for goods dispatched to or received from a job worker between July 2017 and December 2018.

This extension aims to facilitate compliance and streamline reporting procedures for businesses. The extension applies retrospectively, ensuring continuity and compliance for activities conducted before the supersession of the previous notification.

Dr. Sree Parvathy S.L., Under Secretary to the Government of India, oversees the implementation of this extension. The extended deadline provides businesses with additional time to fulfill their GST ITC-04 reporting obligations, promoting smoother operations and adherence to regulatory requirements.