Waiver of FORM ITC-04 filing relieves specified registered persons from prior period; pending job worker challans must be reported. Notifies exemption from furnishing FORM ITC-04 for the period July 2017 to March 2019 for a specified class of registered persons, subject to a special procedure. Requires reporting, in serial number 4 of FORM ITC-04 for the quarter April-June 2019, of all challans for goods sent to a job worker during the waived period that were not received back or not supplied from the job worker's business as of the cut off date.
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 relieves specified registered persons from prior period; pending job worker challans must be reported.
Notifies exemption from furnishing FORM ITC-04 for the period July 2017 to March 2019 for a specified class of registered persons, subject to a special procedure. Requires reporting, in serial number 4 of FORM ITC-04 for the quarter April-June 2019, of all challans for goods sent to a job worker during the waived period that were not received back or not supplied from the job worker's business as of the cut off date.
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