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        Case ID :
        GST - States

        Supercession Notification No. 40/2018-State Tax, dated the 4th September, 2018 - 59/2018 – State Tax - Sikkim SGST

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        Extension of ITC-04 filing deadline for goods sent to or received from job workers, deadline extended to end of December. The Commissioner has extended the time limit for furnishing Form GST ITC-04 for goods sent to, received from, or transferred between job workers during July 2017-September 2018 until 31 December 2018, superseding the earlier notification except as to past actions or omissions.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Extension of ITC-04 filing deadline for goods sent to or received from job workers, deadline extended to end of December.

                                The Commissioner has extended the time limit for furnishing Form GST ITC-04 for goods sent to, received from, or transferred between job workers during July 2017-September 2018 until 31 December 2018, superseding the earlier notification except as to past actions or omissions.


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