Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020


Quick Summary
The Central Board of Indirect Taxes and Customs has extended the deadline for filing FORM GST ITC-04. This applies to goods dispatched to or received from a job worker during July to September 2020. The new due date is now 30th November 2020.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 87/2020–Central Tax

New Delhi, the 10th November, 2020

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 Commissioner, with the approval of the Board, hereby extends the time limit 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 July, 2020 to September, 2020 till the 30th day of November, 2020.

2. This notification shall be deemed to have come into force with effect from the 25th day of October, 2020.

[F. No. CBEC-20/06/04/2020-GST]

PRAMOD KUMAR, Director

FAQ :

The due date for furnishing FORM GST ITC-04 for the period July to September 2020 has been extended to 30th November 2020.

This extension covers goods dispatched to or received from a job worker during the period from July 2020 to September 2020.

The notification specifically concerns the furnishing of FORM GST ITC-04.

This notification is deemed to have come into force with effect from 25th October 2020.

 

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