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<h1>Goa extends FORM GST ITC-04 submission deadline to May 31, 2021, per Section 168 and Rule 45(3) GST Rules.</h1> The Government of Goa's Department of Finance, through the Office of the Commissioner of Commercial Taxes, has extended the deadline for submitting FORM GST ITC-04 for the period of January to March 2021. The new due date is set for May 31, 2021. This extension is granted under the authority of Section 168 of the Goa Goods and Services Tax Act, 2017, and sub-rule (3) of rule 45 of the Goa Goods and Services Tax Rules, 2017. The notification is effective retroactively from April 25, 2021.