Extension of time for furnishing FORM GST ITC-04 enables additional filing time for job-worker related declarations for the quarter. Extension of the statutory period for furnishing the declaration in FORM GST ITC-04 is provided for goods dispatched to, or received from, a job worker during the January-March 2021 quarter. The Commissioner has extended the deadline for submitting the FORM, permitting additional time to reconcile and declare inputs sent out for job work or returned from job work for that period, and the notification is deemed to have come into force from an earlier effective date.