Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
Extension of Time Limit for GST ITC-04 Declaration under Section 168
The Government of India, through the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes and Customs, issued Notification No. 87/2020 concerning the Central Tax. This notification, dated November 10, 2020, is related to the Central Goods and Services Tax Act, 2017, specifically section 168, and the Central Goods and Services Tax Rules, 2017, particularly sub-rule (3) of rule 45. The notification extends the deadline for submitting the FORM GST ITC-04 declaration. This form pertains to goods sent to or received from a job worker during the period from July 2020 to September 2020. The new deadline for submission is set for November 30, 2020. Additionally, the notification is backdated to take effect from October 25, 2020. This extension aims to provide businesses with additional time to comply with GST declaration requirements related to job work transactions.
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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.
2. This notification shall be deemed to have come into force with effect from the 25th day of October, 2020.
