Extension of ITC-04 filing deadline granted, allowing additional time to furnish job-worker declarations. The Commissioner extends the time for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker for the period 1 January to 31 March 2021 until 31 May 2021, exercising powers under the Tamil Nadu GST statute and relevant rule; the extension is deemed effective from 25 April 2021.