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Not required to File ITC 04

Pankaj Rawat (GST Practitioner) (55057 Points)

01 September 2019

Notification 38/2019-CT dated 31.08.2019 issued waiving requirement to furnish declaration in FORM ITC-04 for the period July, 2017-March 2018
: Provided , required to file details for Goods not reced back till 31/3/2019 despatch to job worker for july to march 19 , in s.no.4 of ITC 04 for April to June 19

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10 Replies

Uttam (employee) (814 Points)
Replied 01 September 2019

which adds confusion whether to file or not for the period Apr to June 2019 😑

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 01 September 2019

Yes ,offcourse need to file April-19 to June-19 ,
it's clearly mentioned upto March 2019 no need to file .

Uttam (employee) (814 Points)
Replied 02 September 2019

But practically it is not possible to file as the goods which are sent during last quarter of Fy2018-19 are received in first quarter of Fy19-20. (Most asseessee's has this scenario).

when the ITC04 for earlier period is not filed then filing for subsequent period only give abundant errors saying 'DC not available in system'

So technically it is required to file but practically Impossible to file correct ITC04 for first quarter without filing earlier Period's ITC04.

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 02 September 2019

As per section 19(3) the input sent for job work from principal to job worker not reced back with in 1year is deemed that such input has been supplied by principal to Job worker..
Now the Intention of Department is only to track such transactions & same is being ask to provide in said return

Thats correct portal never work according to any new updates by any Notification issueed, but needs to abide & have to provide the same soon & later .