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    <title>Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 to 30.06.2021</title>
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    <description>The Commissioner amends Notification No. 02/2021-C.T./GST to substitute the originally prescribed due date for furnishing FORM ITC-04 for the Jan-March 2021 period with a later date, and declares the amendment to be deemed effective from the original due date, thereby altering the filing timeline for the specified input tax credit statement.</description>
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      <description>The Commissioner amends Notification No. 02/2021-C.T./GST to substitute the originally prescribed due date for furnishing FORM ITC-04 for the Jan-March 2021 period with a later date, and declares the amendment to be deemed effective from the original due date, thereby altering the filing timeline for the specified input tax credit statement.</description>
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