Extension of ITC-04 filing deadline: furnish declarations for Jan-Mar job worker consignments by 31 May, deemed from 25 April. Extension granted to furnish declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker during 1 January to 31 March 2021, with the time period extended up to 31 May 2021; the Commissioner issued the notification under statutory powers and it is deemed effective from 25 April 2021.