ITC-04 Due Dates Extended by CBIC

CBIC has notified extension of timeline for filing the declaration in respect of goods dispatched to a job worker or received from a job worker in FORM GST ITC-04 from time to time. Also, CBIC has waived requirement to furnish declaration in Form ITC-04 by certain persons for July 2017 to March 2019.

GST ITC-04: January to March 2021

CBIC has further extended the due date for filing the declaration in FORM GST ITC-04 for the period January to March 2021 upto 30/06/2021.

CBIC Central Tax Notification 26/2021 dt. 01/06/2021: CBIC further Extends GST ITC-04 (January 2021 to March 2021) due date upto 30/06/2021

CBIC Central Tax Notification 11/2021 dt. 01/05/2021: CBIC Extends GST ITC-04 (January 2021 to March 2021) due date upto 31/05/2021

GST ITC-04: July 2017 to June 2019

CBIC has further extended the deadline/ time limit for filing the declaration in FORM GST ITC-04 for the period July 2017 to June 2019 upto 31/08/2019.

Also, CBIC has waived requirement to furnish declaration in Form ITC-04 by certain persons for July 2017 to March 2019, subject to furnishing of details of all challans of goods dispatched to a job worker during the said period where goods were not received back. Such details are to be furnished in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

CBIC Central Tax Notification 38/2019 dt. 31/08/2019: CBIC waives filing of GST ITC-04 for July 2017 to March 2019, subject to furnishing of details in serial number 4 of FORM ITC-04 for the quarter April-June, 2019

G.S.R. (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons required to furnish the details of challans in FORM ITC-04 under sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), read with section 143 of the said Act, as the class of registered persons who shall follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04 under sub rule (3) of rule 45 of the said rules for the period July, 2017 to March, 2019:

Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31/03/2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

CBIC Central Tax Notification 32/2019 dt. 28/06/2019: CBIC Extends GST ITC-04 (July 2017 to June 2019) due date upto 31/08/2019

G.S.R. (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 (hereinafter referred to as the said rules), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 15/2019 Central Tax, dated the 28/03/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.242(E), dated the 28/03/2019, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to June, 2019 till the 31/08/2019.

CBIC Central Tax Notification 15/2019 dt. 28/03/2019: CBIC Extends GST ITC-04 (July 2017 to March 2019) due date upto 30/06/2019

CBIC Central Tax Notification 78/2018 dt. 31/12/2018: CBIC Extends GST ITC-04 (July 2017 to December 2018) due date upto 31/03/2019

CBIC Central Tax Notification 59/2018 dt. 26/10/2018: CBIC Extends GST ITC-04 (July 2017 to September 2018) due date upto 31/12/2018

CBIC Central Tax Notification 40/2018 dt. 04/09/2018: CBIC Extends GST ITC-04 (July 2017 to June 2018) due date upto 30/09/2018

CBEC Central Tax Notification 63/2017 dt. 15/11/2017: CBEC further Extends GST ITC-04 (July 2017 to September 2017) due date upto 31/12/2017