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    <title>Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.</title>
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    <description>Extension of the statutory period for furnishing the declaration in FORM GST ITC-04 is provided for goods dispatched to, or received from, a job worker during the January-March 2021 quarter. The Commissioner has extended the deadline for submitting the FORM, permitting additional time to reconcile and declare inputs sent out for job work or returned from job work for that period, and the notification is deemed to have come into force from an earlier effective date.</description>
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      <description>Extension of the statutory period for furnishing the declaration in FORM GST ITC-04 is provided for goods dispatched to, or received from, a job worker during the January-March 2021 quarter. The Commissioner has extended the deadline for submitting the FORM, permitting additional time to reconcile and declare inputs sent out for job work or returned from job work for that period, and the notification is deemed to have come into force from an earlier effective date.</description>
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