Challan details in FORM ITC-04: specified registrants exempted from retrospective filing but must report unsettled job-worker challans. The State notifies classes of registered persons who are required to furnish challan details in FORM ITC-04 but exempts them from filing FORM ITC-04 for the retrospective period July 2017 to March 2019; however, those persons must still record in serial number 4 of FORM ITC-04 for the April-June 2019 quarter all challans for goods dispatched to a job worker during the exempted period that were not received back or not supplied from the job worker's place of business as of the cut-off date.
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Provisions expressly mentioned in the judgment/order text.
Challan details in FORM ITC-04: specified registrants exempted from retrospective filing but must report unsettled job-worker challans.
The State notifies classes of registered persons who are required to furnish challan details in FORM ITC-04 but exempts them from filing FORM ITC-04 for the retrospective period July 2017 to March 2019; however, those persons must still record in serial number 4 of FORM ITC-04 for the April-June 2019 quarter all challans for goods dispatched to a job worker during the exempted period that were not received back or not supplied from the job worker's place of business as of the cut-off date.
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