Waiver of FORM ITC-04 filing allows registered persons exemption from quarterly filings but mandates reporting unreturned job work challans. Notification exempts a specified class of registered persons from filing FORM ITC-04 for July 2017-March 2019 under the GST rules, while requiring those persons to report, in serial number 4 of FORM ITC-04 for the April-June 2019 quarter, all challans for goods sent to job workers during that period which were not returned or supplied from the job worker's premises as of 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 FORM ITC-04 filing allows registered persons exemption from quarterly filings but mandates reporting unreturned job work challans.
Notification exempts a specified class of registered persons from filing FORM ITC-04 for July 2017-March 2019 under the GST rules, while requiring those persons to report, in serial number 4 of FORM ITC-04 for the April-June 2019 quarter, all challans for goods sent to job workers during that period which were not returned or supplied from the job worker's premises as of 31 March 2019.
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