EXTENSION OF TIME TO FILE FORM GST ITC-04 AND REVISED FORMAT OF FORM GST ITC-04
The Goods and Services Tax
Act, 2017 came into force in India with effect from 1.7.2017.
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 period from July, 2017 to June
2018 till the 30th day of September, 2018.
The Central Government has
also modified the FORM GST ITC-04 FORMAT
and the same is available in the notification.
The relevant notification 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 Indirect
Taxes and Customs
Notification No.
40/2018 – Central Tax
New Delhi, the 4th September, 2018
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, and in supercession of 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, except as respects things done or omitted to be done
before such supersession, the Commissioner, 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 period from
July,
2017 to June, 2018 till the
30th day of
September, 2018.
[F.
No. 349/58/2017- GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government
of India
(i)]
Government of India Ministry
of Finance Department of Revenue
Central Board of Indirect
Taxes and Customs
Notification No. 39/2018 –
Central Tax
New Delhi, the 4th September,
2018
G.S.R……(E).- In exercise of the powers conferred by
section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the
Central Goods and Services Tax Rules,
2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as
otherwise provided
in these rules, they shall come
into force on the date
of their publication
in the Official Gazette.
XXXXXX
9. In the said rules, for FORM GST ITC-04, the
following FORM shall be
substituted, namely:-
“FORM GST
ITC-04
[See rule 45(3)]
Details of goods/capital goods
sent to job worker and
received back
1. GSTIN -
2. (a) Legal
name -
(b) Trade name, if
any –
3. Period: Quarter - Year -
4. Details
of inputs/capital goods
sent for job work (includes inputs/capital goods
directly sent to place of business /premises
of job worker)
|
GSTIN
/ State in case
of unregister
ed job worker
|
Challa n No.
|
Challa n date
|
Descripti
on of goods
|
UQ C
|
Quantit y
|
Taxabl e
value
|
Type
of goods (Inputs/capit
al goods)
|
Rate of tax
(%)
|
|||
|
Centr al tax
|
Stat e/ UT tax
|
Integrat ed tax
|
Ces s
|
||||||||
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
11
|
12
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5. Details of inputs/capital goods received back
from job worker or sent out from business place of
job work
|
||||||||||||||
(A) Details
of
inputs/ capital goods
received
back from job worker to
whom such goods were sent for job work; and losses
and wastes:
|
1
|
2*
|
3*
|
4
|
5
|
6
|
7*
|
8*
|
9
|
10
|
11
|
|
|
|
|
|
|
|
|
|
|
|
|
(B) Details
of
inputs / capital goods
received
back from job
worker other than the job worker to
whom
such goods were originally sent for job work; and losses and
wastes:
|
GSTIN / State
of
job worker
if unregistere d
|
Challa n No. issued
by
job worker
under which
goods
have been receive
d back
|
Date
of challan issued by job worker
under which
goods
have been receive
d back
|
Descriptio
n of goods
|
UQ C
|
Quantit y
|
Origin al challan No.
under which
goods
have been sent
for job work
|
Origin al challan date
under which
goods
have been sent
for job work
|
Natur
e of job work
done
by
job worke
r
|
Losses &
wastes
|
|
|
UQ
C
|
Quantit
y
|
|||||||||
|
1
|
2*
|
3*
|
4
|
5
|
6
|
7*
|
8*
|
9
|
10
|
11
|
|
|
|
|
|
|
|
|
|
|
|
|
(C) Details
of
inputs/ Capital goods sent to job
worker and subsequently supplied from premises of job
worker; and
losses
and
wastes:
|
GSTIN /
State of
job worker
if unregister
ed
|
Invoice
No. in case supplie d from
premise s
of job worker
issued by the
Princip al
|
Invoice
date in case supplie d from
premise s
of job worker
issued by the
Princip al
|
Descriptio
n of
goods
|
UQ
C
|
Quantit
y
|
Origin
al challan no. under which
goods
have been sent
for job
work
|
Origin
al challan date
under which
goods
have been sent
for job
work
|
Natur
e of
job
work
done
by
job worke
r
|
Losses &
wastes
|
|
|
UQ
C
|
Quantit
y
|
|||||||||
|
1
|
2
|
3
|
4
|
5
|
6
|
7*
|
8*
|
9
|
10
|
11
|
|
|
|
|
|
|
|
|
|
|
|
|
Instructions:
1. Multiple entry of items
for
single challan may be
filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and
Table (B) are
optional.
3. Columns (7) & (8)
in Table (A),
Table (B) and Table
(C) may
not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Signature Place
Name of Authorised
Signatory ………
Date
Designation
/Status…………………
”.
[F.
No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to
the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,
2017, published vide number G.S.R
610 (E), dated the 19th June, 2017 and last amended
vide notification No. 29/2018-Central Tax, dated the 6th July, 2018, published vide number
G.S.R 611 (E), dated the
6th July,
2018.