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<h1>Assam waives GST FORM ITC-04 filing for 2017-18 and 2018-19; report job worker goods by June 2019.</h1> The Government of Assam, under the Assam Goods and Services Tax Act, 2017, has issued a notification waiving the requirement for registered persons to file FORM GST ITC-04 for the fiscal years 2017-18 and 2018-19. This waiver applies to details of challans under sub-rule (3) of rule 45 of the Assam GST Rules, 2017. However, registered persons must report details of goods dispatched to a job worker but not returned or supplied by March 31, 2019, in FORM GST ITC-04 for the April-June 2019 quarter. This notification is effective retroactively from August 31, 2019.