LAST DATE FOR FILING OF FORM GST ITC-04 EXTENDED UPTO 30.6.2019
The Goods and Services Tax Act, 2017 came into force
in India with effect from 1.7.2017.
The 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
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 Central Government has extended the time limit
for furnishing the declaration in FORM GST ITC.04 of the CGST Rules, in respect
of goods dispatched to a job worker or received from a job worker, during the
period from July, 2017 to March 2019 till 30th day of June, 2019.
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. 15/2019 – Central
Tax
New Delhi, the 28th March ,2019
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 (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. 78/2018-
Central Tax, dated the 31st December 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number
G.S.R.1255(E), dated the 31st December 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, during the
period
from July, 2017 to March, 2019 till the
30th day of June, 2019.
[F.
No. 20/06/12/2018-GST] (Gaurav Singh)
Deputy Secretary to the Government of India