EXTENSION OF DUE DATE FOR FURNISHING THE DECLARATION IN FORM GST ITC-04 IN RESPECT OF GOODS DISPATCHED TO A JOB WORKER OR RECEIVED FROM A JOB WORKER FROM JULY 2017 TO JUNE 2019 TILL 31.8.2019.
The Goods and Services
Tax Act, 2017 came into force in India with effect from 1.7.2019.
The Central Government
has gave extension of due date for furnishing the declaration in FORM GST
ITC-04 in respect of Goods dispatched to a Job Worker or received from a Job
Worker for the period from July 2017 to June 2019 to;; 31.8.2019.
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. 32/2019 – Central
Tax
New Delhi, the 28th June, 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.
15/2019-
Central Tax, dated the 28th March 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R.242(E), dated the 28th March 2019,
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 June, 2019 till the 31st day of August, 2019.
[F.
No. 20/06/17/2018-GST]
( Ruchi Bisht)
Under Secretary to the Government
of India