Waiver of FORM ITC-04 filing exempts certain registered persons while preserving reporting for outstanding job work challans. Notification exempts a specified class of registered persons from furnishing FORM ITC-04 under sub rule (3) of rule 45 for the period July 2017 to March 2019, while mandating that challans for goods dispatched to a job worker during that period which were not received back or not supplied from the job worker's premises as of the cut off date must be furnished in serial number 4 of FORM ITC-04 for the quarter April-June 2019.
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Waiver of FORM ITC-04 filing exempts certain registered persons while preserving reporting for outstanding job work challans.
Notification exempts a specified class of registered persons from furnishing FORM ITC-04 under sub rule (3) of rule 45 for the period July 2017 to March 2019, while mandating that challans for goods dispatched to a job worker during that period which were not received back or not supplied from the job worker's premises as of the cut off date must be furnished in serial number 4 of FORM ITC-04 for the quarter April-June 2019.
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