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<h1>Punjab GST Act Exempts Filing FORM ITC-04 for July 2017-March 2019; Reporting Required in April-June 2019 Quarter.</h1> The Government of Punjab, under the Punjab Goods and Services Tax Act, 2017, has issued a notification exempting certain registered persons from furnishing FORM ITC-04 for the period from July 2017 to March 2019. These individuals, however, must report details of challans for goods sent to a job worker during this period that were not returned or supplied by March 31, 2019, in FORM ITC-04 for the April-June 2019 quarter. This notification was authorized by the Governor of Punjab based on the Council's recommendations and issued by the Department of Excise and Taxation.