Extension of Form GST ITC-04 filing deadline allows return for July-September quarter to be filed by end December. The Government extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent from one job worker to another, relating to the quarter July-September, 2017, until the 31st day of December, 2017, thereby modifying the statutory compliance timeline for those job-work transactions.
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Provisions expressly mentioned in the judgment/order text.
Extension of Form GST ITC-04 filing deadline allows return for July-September quarter to be filed by end December.
The Government extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent from one job worker to another, relating to the quarter July-September, 2017, until the 31st day of December, 2017, thereby modifying the statutory compliance timeline for those job-work transactions.
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