EXTENSION OF TIME LIMIT FOR MAKING DECLARATION IN FORM GST ITC-04 UPTO 31ST DECEMBER 2017
The Goods and
Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The Central
Government has extended 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.
The Central
Government has extended 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 31st day of December, 2017.
The Central
Government Notifications are 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.
63/2017 – Central Tax
New Delhi, the
15th November, 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
Central Government hereby
makes the following
amendments in the notification of the
Government of India in the Ministry of Finance, Department of Revenue
No. 53/2017-
Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017, namely:-
In the said notification, for the words, figures and letters “the 30th day of November,
2017”, the words,
figures and letters
“the 31st day of December,
2017”
shall be substituted.
[F.
No. 349/58/2017-GST(Pt)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government
of India
Note: - The principal notification No.53/2017-Central Tax, dated
the 28th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated
the 28th
October, 2017.
[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