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<h1>Due date extension for Form GST-ITC-04 filing; deadline moved by CGST notification to allow additional compliance time.</h1> Extension of the filing deadline for submission of Form GST-ITC-04 is effected by substituting the previously prescribed due date in Notification No. 53/2017 Central Tax with a later date, thereby shifting the statutory deadline for furnishing details in Form GST-ITC-04 under the CGST Act and rule 45.