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of <h1>West Bengal Extends FORM GST ITC-04 Deadline to December 31, 2018, for Job Worker Transactions (July 2017 - September 2018.</h1> The Commissioner of State Tax, West Bengal, has extended the deadline for submitting the declaration in FORM GST ITC-04 for goods dispatched to or received from job workers, covering the period from July 2017 to September 2018. The new deadline is set for December 31, 2018. This extension is issued under section 168 of the West Bengal Goods and Services Tax Act, 2017, and rule 45(3) of the related rules, superseding the previous notification dated September 13, 2018. The notification is effective from October 26, 2018.
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