Waiver of ITC-04 filing for designated registered persons for July 2017-March 2019, subject to later challan reporting. Notification exempts a specified class of registered persons from furnishing FORM GST ITC-04 for July 2017 to March 2019 by prescribing a special procedure, while requiring those persons to report, in serial number 4 of FORM GST ITC-04 for April-June 2019, details of challans for goods dispatched to a job worker in that period which were not received back or not supplied from the job worker's place of business as on 31 March 2019.
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.
Waiver of ITC-04 filing for designated registered persons for July 2017-March 2019, subject to later challan reporting.
Notification exempts a specified class of registered persons from furnishing FORM GST ITC-04 for July 2017 to March 2019 by prescribing a special procedure, while requiring those persons to report, in serial number 4 of FORM GST ITC-04 for April-June 2019, details of challans for goods dispatched to a job worker in that period which were not received back or not supplied from the job worker's place of business as on 31 March 2019.
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