Waiver of ITC filing relieves job worker suppliers from Form ITC for specified period while preserving targeted challan reporting. Notification exempts certain registered persons from furnishing Form ITC under rule 45(3) for July 2017-March 2019, while requiring that challans for goods sent to job workers which were not returned or supplied from the job worker's premises as of 31 March 2019 be reported in serial 4 of FORM ITC for April-June 2019; the notification is deemed effective from 31 August 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.
Waiver of ITC filing relieves job worker suppliers from Form ITC for specified period while preserving targeted challan reporting.
Notification exempts certain registered persons from furnishing Form ITC under rule 45(3) for July 2017-March 2019, while requiring that challans for goods sent to job workers which were not returned or supplied from the job worker's premises as of 31 March 2019 be reported in serial 4 of FORM ITC for April-June 2019; the notification is deemed effective from 31 August 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
