Extension of ITC-04 filing deadline allows late submission for job-worker dispatches and receipts, easing compliance burdens. Extension allowed for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for the July-September 2020 period, permitting submission until 30th November 2020. The Commissioner, with Board approval under the Central GST framework, issued the notification and declared the extension effective retrospectively from 25th October 2020, thereby altering the statutory timeline for filing the ITC-04 declaration related to job-work movements.