Waiver of Form ITC 04 filing permits registered persons to skip periodic challan reporting, with limited reporting for unreturned job worker goods. A waiver exempts the notified class of registered persons from furnishing challan details in Form ITC-04 for July 2017 to March 2019 under the special procedure, but mandates that challans for goods sent to a job worker and not received back or not supplied from the job worker's place as on 31 March 2019 must be reported in serial number 4 of Form ITC-04 for the April-June 2019 quarter.
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 Form ITC 04 filing permits registered persons to skip periodic challan reporting, with limited reporting for unreturned job worker goods.
A waiver exempts the notified class of registered persons from furnishing challan details in Form ITC-04 for July 2017 to March 2019 under the special procedure, but mandates that challans for goods sent to a job worker and not received back or not supplied from the job worker's place as on 31 March 2019 must be reported in serial number 4 of Form ITC-04 for the April-June 2019 quarter.
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