Waiver of FORM ITC-04 filings for a specified period, subject to reporting uncleared job worker challans in the subsequent quarter. The State government exempts registered persons from furnishing FORM ITC-04 for July 2017 to March 2019, but requires those persons to report challan details for goods dispatched to a job worker during that period which were not received or not supplied from the job worker's place of business as of 31 March 2019; such details must be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.
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Provisions expressly mentioned in the judgment/order text.
Waiver of FORM ITC-04 filings for a specified period, subject to reporting uncleared job worker challans in the subsequent quarter.
The State government exempts registered persons from furnishing FORM ITC-04 for July 2017 to March 2019, but requires those persons to report challan details for goods dispatched to a job worker during that period which were not received or not supplied from the job worker's place of business as of 31 March 2019; such details must be entered in serial number 4 of FORM ITC-04 for the April-June 2019 quarter.
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