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        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.

        <h1>Extension of ITC-04 filing deadline: returns for July-September 2020 extended to 30 November, effective from 25 October.</h1> Extension of the time limit for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the period July-September 2020 is granted until 30 November 2020 under section 168 and sub-rule (3) of rule 45; the notification is effective retrospectively from 25 October 2020.

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