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The Central Board of Indirect Taxes and Customs extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period of July, 2020 to September, 2020. Registered persons send goods to a job worker or receive goods from a job worker during this period. The registered persons furnish the declaration until the 30th day of November, 2020. This notification takes effect from the 25th day of October, 2020.
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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. 87/2020 – Central Tax
New Delhi, the 10th November, 2020
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, the Commissioner, with the approval of the Board, hereby extends the time limit 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 July, 2020 to September, 2020 till the 30th day of November, 2020.
[F.No. CBEC 20/06/04/2020-GST]
(Pramod Kumar) Director, Government of India
