Waiver of ITC-04 filing removes quarterly chalan filings, except pending job-worker chalan details required in subsequent quarter. A special procedure waives the obligation to furnish FORM ITC-04 for the initial implementation period for a class of registered persons, while requiring those persons to report, in the subsequent quarter's FORM ITC-04, the chalans for goods sent to a job worker during the period that were not received back or not supplied from the job worker's premises as of the prescribed cut-off 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.
Waiver of ITC-04 filing removes quarterly chalan filings, except pending job-worker chalan details required in subsequent quarter.
A special procedure waives the obligation to furnish FORM ITC-04 for the initial implementation period for a class of registered persons, while requiring those persons to report, in the subsequent quarter's FORM ITC-04, the chalans for goods sent to a job worker during the period that were not received back or not supplied from the job worker's premises as of the prescribed cut-off date.
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