LAST DATE FOR FILING OF
FORM GST ITC-04 EXTENDED UPTO 30.11.2017
The Goods and Services Tax
Act, 2017 came into force in India with effect from 1.7.2017.
Details of Inputs or Capital
goods sent for Job Work and received back from Job Worker were to be furnished
by taxpayer in FORM GST ITC-04 on quarterly basis.
In Form GST ITC-04 the following details were to be
furnished.
1. GSTIN
2. (a)
Legal Name
(b) Trade Name, if any
3. Details of
Inputs / Capital Goods Sent for job-work
3A. Amendment of
Details of Inputs / Capital Goods received
for
job-work
4. Details
of Inputs/capital goods received back from job
Worker or sent out from business
place of job-work
4A. Amendments of
details of Inputs/Capital goods received
back or
disposed of from business place of job-work.
5. Verification
(by authorised signatory).
The last date for furnishing
the above details in Form GST ITC-04 has been extended till 30th
November, 2017 by the Central Government.
The relevant Notification
issued by the Central Government is given below for ready reference:
[To be published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department
of Revenue
Central Board of Excise and Customs
Notification No. 53/2017 – Central Tax
New Delhi, the 28th October, 2017
G.S.R. (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, the
Commissioner, with the approval of the Board, hereby extends the time limit for making 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 quarter July to September, 2017, till
the 30th day of
November, 2017.
[F. No. 349/58/2017-GST(Pt.II)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India