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<h1>Bihar GST Update: Exemption from FORM ITC-04 Filing for 2017-18 and 2018-19; Special Procedure for April-June 2019.</h1> The Governor of Bihar, exercising powers under the Bihar Goods and Services Tax Act, 2017, has issued a notification exempting registered persons from filing FORM ITC-04 for the fiscal years 2017-18 and 2018-19. Instead, these persons must report challans for goods sent to job workers but not returned or supplied by March 31, 2019, in FORM ITC-04 for the April-June 2019 quarter. This notification, effective from August 31, 2019, outlines a special procedure for the specified period, as recommended by the Council.