Extension of ITC-04 filing deadline granted, new deadline set and amendment given retrospective effect to original date. The Commissioner amends Notification No. 02/2021-C.T./GST to substitute the originally prescribed due date for furnishing FORM ITC-04 for the Jan-March 2021 period with a later date, and declares the amendment to be deemed effective from the original due date, thereby altering the filing timeline for the specified input tax credit statement.
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Extension of ITC-04 filing deadline granted, new deadline set and amendment given retrospective effect to original date.
The Commissioner amends Notification No. 02/2021-C.T./GST to substitute the originally prescribed due date for furnishing FORM ITC-04 for the Jan-March 2021 period with a later date, and declares the amendment to be deemed effective from the original due date, thereby altering the filing timeline for the specified input tax credit statement.
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