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of <h1>Deadline Extended for FORM GST ITC-04 Submission for July-Sept 2020; New Date: November 30, 2020, per Section 168.</h1> The Central Board of Indirect Taxes and Customs has issued Notification No. 87/2020-Central Tax, extending the deadline for submitting FORM GST ITC-04 for the period of July to September 2020. This extension allows declarations related to goods dispatched to or received from job workers to be submitted until November 30, 2020. This decision, approved by the Board, is in accordance with section 168 of the Central Goods and Services Tax Act, 2017, and sub-rule (3) of rule 45 of the CGST Rules, 2017. The notification is effective from October 25, 2020.
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