CBEC issues Notification No. 53/2017 Central Tax (CGST) dt. 28 Oct. 2017 to extend the due date upto 30 Nov. 2017 for filing of GST ITC-04 for the period July 2017~Sept. 2017.
G.S.R. 1346(E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, 2017.