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<h1>West Bengal GST Notification Waives FORM ITC-04 Filing for 2017-19, with Conditions for April-June 2019 Reporting.</h1> The Government of West Bengal, under the West Bengal Goods and Services Tax Act, 2017, has issued a notification waiving the requirement for registered persons to file FORM ITC-04 for the fiscal years 2017-18 and 2018-19. This applies to those required to furnish details of challans under rule 45(3) of the West Bengal GST Rules. However, these persons must still report details of goods dispatched to a job worker but not returned by March 31, 2019, in FORM ITC-04 for the April-June 2019 quarter. The notification is effective from August 31, 2019.