Foreign Trade Data Dashboard                 RBSM, New Delhi Sep 28-29,2018                                                                     SWACHH BHARAT

Extension of time limit for making the declaration in FORM GST ITC-04

NO. CLE-HO/POL/GST/2018
September 6, 2018

Members of the Council,

Sub :   Extension of time limit for making the declaration in FORM GST ITC-04 – Goods supplied to and received from Job Worker

Dear Sir,

The Central Board of Indirect Taxes and Customs has issued a CGST Notification No.40/2018 dated 4.9.2018 (COPY ENCLOSED) regarding extending 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. With regard to the above the following may be noted.

As per Rule 45 of CGST Rule – the details of Challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC – 04 furnished for that period on or before the twenty fifth day of the month succeeding the said quarter or within such further period as may be extended by the Commissioner by a notification in this behalf:

Members may kindly note the above.

Thanks and regards

R.Selvam
Executive Director