Extension of FORM GST ITC 04 filing deadline for job worker declarations now due by end of May. Extension granted for furnishing the declaration in FORM GST ITC-04 for goods dispatched to or received from a job worker for the period 1 January to 31 March 2021, with filing time extended until 31 May 2021; notification issued by the Commissioner under Sikkim SGST powers and deemed effective from 25 April 2021.