Extension of ITC-04 filing deadline allows job worker declarations for dispatched or received goods to be filed by late November. The Commissioner, under statutory authority and with Board approval, extends the time for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker during July-September 2020 to the 30th day of November, 2020, with the notification deemed effective from 25th October, 2020.