GST ITC-04 compliance relaxation for job work challans, with residual disclosure required for pending goods movements. Registered persons required to furnish details of challans in FORM ITC-04 are notified to follow a special procedure and are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. They must, however, furnish in serial number 4 of FORM ITC-04 for April-June 2019 the details of all challans relating to goods dispatched to a job worker but not received back or not supplied from the job worker's place of business as on 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.
GST ITC-04 compliance relaxation for job work challans, with residual disclosure required for pending goods movements.
Registered persons required to furnish details of challans in FORM ITC-04 are notified to follow a special procedure and are not required to furnish FORM ITC-04 for the period July 2017 to March 2019. They must, however, furnish in serial number 4 of FORM ITC-04 for April-June 2019 the details of all challans relating to goods dispatched to a job worker but not received back or not supplied from the job worker's place of business as on 31 March 2019.
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