Time limit for making the declaration in FORM GST ITC-04 for the period period from July, 2017 to September, 2018 extended till the 31st day of December, 2018. - 59/2018 - Central GST (CGST)

Time limit extension for FORM GST ITC-04: deadline extended to year-end for declarations covering the July-September period.

Extension is granted for furnishing FORM GST ITC-04 for goods dispatched to a job worker, received from a job worker, or sent between job workers for the period July 2017 to September 2018, permitting submission of the declaration until 31st December 2018; this supersedes the earlier notification while preserving prior acts and omissions.