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    <title>Time Limit for furnishing details of challan</title>
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    <description>Principals must issue challans with prescribed particulars and include details of goods dispatched to or received from a job worker in FORM GST ITC-04 for the relevant specified period on or before the twenty fifth day of the succeeding month, subject to extension by the Commissioner. The specified period is six consecutive months beginning 1 April and 1 October for principals exceeding the turnover threshold in the preceding financial year, and a financial year in other cases.</description>
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