Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31 st May, 2021. - 02/2021 - State Tax (D) - Manipur SGST
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ITC-04 filing deadline extended for job-worker consignments, permitting delayed furnishing under a statutory procedural provision by notification. The Commissioner, exercising statutory empowerment and the relevant procedural rule, on the Council's recommendation, extends the time for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker during the period January-March 2021 until the notified extended date; the notification is declared effective from an earlier specified date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ITC-04 filing deadline extended for job-worker consignments, permitting delayed furnishing under a statutory procedural provision by notification.
The Commissioner, exercising statutory empowerment and the relevant procedural rule, on the Council's recommendation, extends the time for furnishing FORM GST ITC-04 for goods dispatched to, or received from, a job worker during the period January-March 2021 until the notified extended date; the notification is declared effective from an earlier specified date.
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