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        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.

        <h1>Waiver of FORM ITC-04 filing for earlier periods, but outstanding job-worker challans must be reported in the subsequent quarter.</h1> Notification exempts a class of registered persons from furnishing FORM ITC-04 for July 2017-March 2019, subject to a requirement to report all challans for goods dispatched to a job worker that were not received back or not supplied from the job worker's place of business as on 31 March 2019; those challan details must be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.

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