Waiver of ITC-04 filing: exemption for registered persons, but outstanding job worker challans must be reported subsequently. Notification waives the requirement for a specified class of registered persons to file FORM ITC-04 for the period July 2017 to March 2019 under the State GST law, subject to a special procedure. However, those persons must still report, in the specified serial of FORM ITC-04 for the following quarter, all challans for goods dispatched to a job worker during that period which were not received from the job worker or not supplied from the job worker's premises as of the cut off date.
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 ITC-04 filing: exemption for registered persons, but outstanding job worker challans must be reported subsequently.
Notification waives the requirement for a specified class of registered persons to file FORM ITC-04 for the period July 2017 to March 2019 under the State GST law, subject to a special procedure. However, those persons must still report, in the specified serial of FORM ITC-04 for the following quarter, all challans for goods dispatched to a job worker during that period which were not received from the job worker or not supplied from the job worker's premises as of the cut off date.
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