https://www.taxtmi.com/article/detailed?id=8703 Notification 38/2019 waives filing FORM GST ITC-04 for July 2017-March 2019, except that principals must report in serial number 4 of FORM ITC-04 for April-June 2019 the challan details of goods sent to a job worker during July 2017-March 2019 which were not received back by the principal or not supplied from the job worker's place of business as on the reference date. The article reiterates job work time limits (one year for inputs, three years for capital goods), challan requirements under Rule 45, and that prior due date extensions had been issued but no further extension for April-June 2019 was indicated as of early September 2019. en-us Mon, 02 Sep 2019 11:48:52 +0530 Mon, 02 Sep 2019 11:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8703 Notification 38/2019 waives filing FORM GST ITC-04 for July 2017-March 2019, except that principals must report in serial number 4 of FORM ITC-04 for April-June 2019 the challan details of goods sent to a job worker during July 2017-March 2019 which were not received back by the principal or not supplied from the job worker's place of business as on the reference date. The article reiterates job work time limits (one year for inputs, three years for capital goods), challan requirements under Rule 45, and that prior due date extensions had been issued but no further extension for April-June 2019 was indicated as of early September 2019. Articles Goods and Services Tax - GST Mon, 02 Sep 2019 11:48:52 +0530 https://www.taxtmi.com/article/detailed?id=8703