Extension of ITC-04 filing deadline: filing for July-September job worker transactions extended to end of November by notification. The State extends the time limit for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker during the July-September 2020 period, directing that the form be filed by the 30th day of November 2020; the notification is grounded in the Assam Goods and Services Tax Act and Rules and is deemed to have come into force from 25 October 2020.
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Provisions expressly mentioned in the judgment/order text.
Extension of ITC-04 filing deadline: filing for July-September job worker transactions extended to end of November by notification.
The State extends the time limit for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker during the July-September 2020 period, directing that the form be filed by the 30th day of November 2020; the notification is grounded in the Assam Goods and Services Tax Act and Rules and is deemed to have come into force from 25 October 2020.
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