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Extension of ITC-04 filing deadline for job-worker goods declarations enables late submission within the revised administrative timeframe. Extension of the deadline for filing declarations in Form GST ITC-04 for goods dispatched to, received from, or transferred between job workers for the GST implementation period's first year, superseding the earlier state notification and allowing belated furnishing of the prescribed declaration within the revised administrative timeframe.
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Provisions expressly mentioned in the judgment/order text.
Extension of ITC-04 filing deadline for job-worker goods declarations enables late submission within the revised administrative timeframe.
Extension of the deadline for filing declarations in Form GST ITC-04 for goods dispatched to, received from, or transferred between job workers for the GST implementation period's first year, superseding the earlier state notification and allowing belated furnishing of the prescribed declaration within the revised administrative timeframe.
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