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<h1>Deadline Extended for FORM GST ITC-04 Submission: Now Due March 31, 2019, u/s 168 and Rule 45(3.</h1> The Commissioner of State Tax, West Bengal, has extended the deadline for submitting FORM GST ITC-04, which pertains to goods dispatched to or received from a job worker, for the period from July 2017 to December 2018. The new deadline is set for March 31, 2019. This extension is issued under section 168 of the West Bengal Goods and Services Tax Act, 2017, and sub-rule (3) of rule 45 of the West Bengal Goods and Services Tax Rules, 2017, superseding the previous notification dated October 30, 2018.