Extension of ITC-04 filing deadline: taxpayers may file job work ITC declarations by the extended due date. Extension granted for furnishing FORM GST ITC-04 for goods dispatched to or received from a job worker for July-September 2020, with the due date extended to 30th November 2020. The notification invokes the West Bengal GST Act and Rules' authority to extend time limits and states the extension is effective from 25th October 2020.