Extension of ITC-04 filing deadline granted for job-worker declarations, allowing additional time to submit quarterly declarations. The Commissioner, under the Sikkim Goods and Services Tax Act and Rules and with Board approval, extends the time limit for furnishing FORM GST ITC-04 for goods dispatched to or received from job workers during July-September 2020 until 30th November 2020, with the notification deemed effective from 25th October 2020.