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of <h1>Maharashtra exempts certain taxpayers from filing FORM ITC-04 for 2017-19 u/s 148 of GST Act.</h1> The Government of Maharashtra, under section 148 of the Maharashtra Goods and Services Tax Act, 2017, has issued a notification exempting certain registered persons from filing FORM ITC-04 for the financial years 2017-18 and 2018-19. These individuals are not required to submit FORM ITC-04 for the period from July 2017 to March 2019. However, they must report details of challans for goods sent to job workers during this period but not returned or supplied by March 31, 2019, in FORM ITC-04 for the quarter April-June 2019. This notification was issued by the Maharashtra Finance Department.
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