Extension of filing deadline for Form ITC-04 to accommodate job worker transaction compliance under GST. Extension granted for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker for January-March 2021, with the filing deadline extended to 31st May, 2021; the notification is effective from 25th April, 2021 under powers of section 168 of the West Bengal GST Act and sub rule (3) of rule 45 of the West Bengal GST Rules.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for Form ITC-04 to accommodate job worker transaction compliance under GST.
Extension granted for furnishing declarations in FORM GST ITC-04 for goods dispatched to or received from a job worker for January-March 2021, with the filing deadline extended to 31st May, 2021; the notification is effective from 25th April, 2021 under powers of section 168 of the West Bengal GST Act and sub rule (3) of rule 45 of the West Bengal GST Rules.
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