Extension of GST ITC-04 filing time for job work consignments to a later statutory deadline under Rule 45 authority. Extends the time limit for making the declaration in FORM GST ITC-04 for goods dispatched to, received from, or sent between job workers for the quarter July-September 2017, until the 30th day of November 2017, under Section 168 of the Goa GST Act and sub rule (3) of Rule 45 read with the cited Central notification.