Waiver of ITC 04 filing for a past period, but challan details for unrecovered job worker goods must still be filed. Notification waives the requirement for a specified class of registered persons to file Form ITC-04 for a retrospective period under the Meghalaya GST rules, subject to a special procedure; however, those persons must still report in serial number 4 of FORM ITC-04 the challan details of goods sent to a job worker during that period which remained not received back or not supplied from the job worker's premises as of the cut off, to be furnished in the subsequent quarterly filing.
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 a past period, but challan details for unrecovered job worker goods must still be filed.
Notification waives the requirement for a specified class of registered persons to file Form ITC-04 for a retrospective period under the Meghalaya GST rules, subject to a special procedure; however, those persons must still report in serial number 4 of FORM ITC-04 the challan details of goods sent to a job worker during that period which remained not received back or not supplied from the job worker's premises as of the cut off, to be furnished in the subsequent quarterly filing.
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