Due date extension for ITC-04 filing: deadline shifted to a later date with retrospective effect from prior deadline. Extension of the filing deadline for FORM ITC-04 for the quarter ending March 2021 by substituting the original deadline with a later date; the amendment is deemed to have come into force from the original deadline date, conferring retrospective effect for compliance purposes. The Commissioner, with Board approval, amends the earlier notification under the Central Goods and Services Tax framework and references the principal notification and departmental file identification.