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of <h1>Assam Government Extends Deadline for FORM GST ITC-04 Submission to May 31, 2021, u/s 168.</h1> The Government of Assam, through the Office of the Principal Commissioner of State Tax, has issued Notification No. 43/2021-GST, extending the deadline for submitting FORM GST ITC-04. This form pertains to goods dispatched to or received from a job worker during the period from January 1, 2021, to March 31, 2021. The new deadline is set for May 31, 2021. This extension is enacted under the authority of section 168 of the Assam Goods and Services Tax Act, 2017, and sub-rule (3) of rule 45 of the Assam GST Rules, 2017, effective from April 25, 2021.
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