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<h1>Sikkim Extends FORM GST ITC-04 Submission Deadline for Q3 2017 to November 30 u/s 168, Rule 45(3.</h1> The Government of Sikkim's Finance, Revenue, and Expenditure Department has issued a notification extending the deadline for submitting details in FORM GST ITC-04. This extension applies to goods dispatched to or received from job workers, or transferred between job workers, for the quarter from July to September 2017. The new submission deadline is set for November 30, 2017. This decision is made under section 168 of the Sikkim Goods and Services Tax Act, 2017, and sub-rule (3) of rule 45 of the Sikkim GST Rules, 2017, with approval from the Commissioner.