ITC 04 for 2017-18 to 2019-20

Do we have to file ITC 04 for 2017_18, 2018-19, 2019-20 or any relaxation is there

regards
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Quick Summary
This discussion clarifies the filing requirements for ITC 04 for the financial years 2017-18 to 2019-20. For 2017-18 and 2018-19, filing ITC 04 is optional. However, for 2019-20, taxpayers must file within the stipulated due dates, with an extension for Q4 to 30th June 2020 due to COVID-19.

ITC 04 for 2017-18,2018-19 stands optional to the taxpayers choice but for 2019-20 taxpayer has to file ITC 04 within prescribed due dates
beside the fact Qtr4 due date has been extended to 30th June 2020 due to COVID-19.
Thanks a lot sir

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