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of <h1>Kerala Waives FORM ITC-04 Filing for July 2017-March 2019; Report Unreturned Goods in April-June 2019 Quarter.</h1> The Government of Kerala, under the Kerala State Goods and Services Tax Act, 2017, has waived the requirement for registered persons to file FORM ITC-04 for the period from July 2017 to March 2019. This waiver applies to those required to furnish details of chalans under rule 45 of the Kerala GST Rules. However, these persons must report any goods dispatched to a job worker during this period that were not returned or supplied by March 31, 2019, in FORM ITC-04 for the April-June 2019 quarter. This decision follows recommendations from the GST Council.
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