Due Date for Filing form GST ITC-04 Extended [Read Notification]
![Due Date for Filing form GST ITC-04 Extended [Read Notification]](https://www.taxscan.in/wp-content/uploads/2019/03/GST-ITC-04-Job-Worker-Taxscan.jpg "Due Date for Filing form GST ITC-04 Extended [Read Notification]")
The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due date to file form GST ITC-04 for the goods or capital goods sent to a job worker for the period July, 2017 to June, 2019 to August 31, 2019. FORM GST ITC-04 must be submitted by the principal every quarter. He must include the details of challans in respect of the following- Goods dispatched to a job worker...
The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due date to file form GST ITC-04 for the goods or capital goods sent to a job worker for the period July, 2017 to June, 2019 to August 31, 2019.
FORM GST ITC-04 must be submitted by the principal every quarter. He must include the details of challans in respect of the following-
- Goods dispatched to a job worker or
- Received from a job worker or
- Sent from one job worker to another
As per the GST Act, job work means any treatment or process undertaken by a person on goods belonging to another registered person.
To Read the full text of the Notification CLICK HERE