Waiver of Form ITC-04 filing: specified registered persons exempt for July 2017-March 2019; pending job worker challans must be reported. Exempts a class of registered persons from filing FORM ITC-04 for July 2017-March 2019, while requiring those persons to submit details of all challans for goods dispatched to job workers that were not received or supplied as of 31 March 2019; such challans must be reported in serial number 4 of FORM ITC-04 for April-June 2019. The notification is effective from 31 August 2019 under section 148 read with section 143 of the Goa GST Act.
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 Form ITC-04 filing: specified registered persons exempt for July 2017-March 2019; pending job worker challans must be reported.
Exempts a class of registered persons from filing FORM ITC-04 for July 2017-March 2019, while requiring those persons to submit details of all challans for goods dispatched to job workers that were not received or supplied as of 31 March 2019; such challans must be reported in serial number 4 of FORM ITC-04 for April-June 2019. The notification is effective from 31 August 2019 under section 148 read with section 143 of the Goa GST Act.
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