Waiver of ITC-04 filing for specified past periods; registered persons must report unsettled job-worker challans later. Notification designates certain registered persons as exempt from furnishing FORM GST ITC-04 for July 2017 to March 2019, while requiring those persons to furnish, in serial number 4 of FORM GST ITC-04 for April-June 2019, details of challans for goods dispatched to a job worker during that period which were not received back or not supplied from the job worker's premises as of 31 March 2019; the notification is deemed effective from 31 August 2019.
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 ITC-04 filing for specified past periods; registered persons must report unsettled job-worker challans later.
Notification designates certain registered persons as exempt from furnishing FORM GST ITC-04 for July 2017 to March 2019, while requiring those persons to furnish, in serial number 4 of FORM GST ITC-04 for April-June 2019, details of challans for goods dispatched to a job worker during that period which were not received back or not supplied from the job worker's premises as of 31 March 2019; the notification is deemed effective from 31 August 2019.
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