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The Central Board of Indirect Taxes and Customs extends the due date for furnishing of FORM GST ITC-04 for the period of January 2021 to March 2021. Registered persons who dispatch goods to a job worker or receive goods from a job worker furnish the declaration by 31st May 2021. The notification comes into force with effect from 25th day of April 2021.
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[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. 11/2021 – Central Tax
New Delhi, the 1st May, 2021
G.S.R..... (E).- In exercise of the powers conferred by 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 period upto the 31st day of May, 2021, for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021.
[F. No. CBEC-20/06/08/2020-GST]
(Rajeev Ranjan) Under Secretary to the Government of India
