Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period July.2017 to Sept,2018 till 31st Dec,2018 - CT/LEG/GST-NT/12/17/966 - Nagaland SGST
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Extension of time to furnish FORM GST ITC-04 for job-worker goods; state notification extends filing deadline under GST rules. The Commissioner extends the time limit for furnishing FORM GST ITC-04 in respect of goods dispatched to a job worker, received from a job worker, or sent between job workers for the specified period, invoking state GST powers and the procedural rule, and supersedes the earlier state notification while preserving actions taken before supercession.
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Provisions expressly mentioned in the judgment/order text.
Extension of time to furnish FORM GST ITC-04 for job-worker goods; state notification extends filing deadline under GST rules.
The Commissioner extends the time limit for furnishing FORM GST ITC-04 in respect of goods dispatched to a job worker, received from a job worker, or sent between job workers for the specified period, invoking state GST powers and the procedural rule, and supersedes the earlier state notification while preserving actions taken before supercession.
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