|Title||Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.|
1) In exercise of the powers conferred by 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 period upto the
31st day of May, 2021 1 30
day of June, 2021, for
furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a
job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021.
2) This notification shall be deemed to have come into force with effect from the 25th day of April, 2021.