Extension of due date of filing Form GST ITC-04
extension gst itc 04

Extension of due date of filing Form GST ITC-04

Extension of due date of filing Form GST ITC-04 to 31.12.2018 for period July, 17 to Sep, 18

Its a great news for the GST tax payer since ITC-04 due date has been extend by government. CBIC extends the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to September, 2018 till the 31st day of December, 2018.

GST ITC-04 has to be furnished by registered manufacturers, showing details of inputs or capital goods dispatched or received from a job worker in a quarter.

The details of the following 4 types of transactions need to be furnished in GST ITC-04:

  1. Inputs or capital goods dispatched to job workers in the quarter
  2. Inputs or capital goods received from job workers in the quarter
  3. Inputs or capital goods sent from one job worker to another in the quarter
  4. Inputs or capital goods supplied from the premises of job workers in the quarter

 

MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 59/2018 – Central Tax

New Delhi, the 26th October, 2018

G.S.R. 1071(E).— In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 40/2018-Central Tax, dated the 4th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 832(E), dated the 4th September, 2018, except as respects things done or omitted to be done before such supercession, the Commissioner, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to September, 2018 till the 31stday of December, 2018.

[F. No. 349/58/20 17- GST (Pt.)]

GUNJAN KUMAR VERMA, Under Secy.

 

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