CBEC Extends ITC-04 Due Date upto 31 Dec. for July 2017 to Sept. 2017

CBEC Extends ITC-04 Due Date upto 31 Dec. for July 2017 to Sept. 2017

CBEC has notified that the due date for filing of GST ITC-04 (Details of goods/ capital goods sent to job worker and received back) for the quarter July 2017~Sept. 2017 has been further extended upto 31 Dec. 2017, in line with recommendations of the GST Council.

GST ITC-4 Due Date further Extended upto 31 Dec. 2017 (July~Sept. 2017): CBEC Notification No. 63/2017 Central Tax dt. 15 Nov. 2017

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, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 53/2017-Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017, namely:-

In the said notification, for the words, figures and letters “the 30th day of November, 2017”, the words, figures and letters “the 31st day of December, 2017” shall be substituted.

GST ITC-4 Due Date Extended upto 30 Nov. 2017 (July~Sept. 2017): CBEC Notification No. 53/2017 Central Tax dt. 28 Oct. 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.

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