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of <h1>Himachal Pradesh extends FORM GST ITC-04 deadline for Jan-Mar 2021 to May 31 u/s 168.</h1> The Himachal Pradesh Excise and Taxation Department issued Notification No. 11/2021-State Tax, extending the deadline for submitting FORM GST ITC-04 for the period of January to March 2021. The new due date is set for May 31, 2021. This extension is authorized by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017, and sub-rule (3) of rule 45 of the corresponding rules. The notification is effective retroactively from April 25, 2021, as ordered by the Governor of Himachal Pradesh.
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