Due date for filing of FORM GST ITC-04 for the period from July, 2017 to March, 2019 is extended up to 30.06.2019

[Ganeshan Kalyani]

As per rule 45(3) of CGST Rules, 2017, "the details of challans in respect of goods dispatched to a job worker or received from a job worker during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the quarter or within such further period as may be extended by the Commissioner by a notification in this behalf.

Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union Territory tax shall be deemed to be notified by the Commissioner."

In view of the above provision, the due date of filing of FORM GST ITC-04 for the period from July, 2017 to September, 2017 was 25th October, 2017. However, the said due date was extended till 30.11.2017 vide Notification no. 53/2017-Central Tax dated 28.10.2017. The due date was further extended for the period from July, 2017 to June, 2018 till the 30.09.2018 vide notification no. 40/2018-Central Tax dated 04.09.2018.

The time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 was extended till 31.12.2018 vide Notification no. 59/2018-Central Tax dated 26.10.2018. Further, the due date was extended for the period from July, 20117 to December, 2018 till 31.03.2019 vide Notification no.78/2018-Central Tax dated 31.12.2018.

Now vide Notification no.15/2019-Central Tax dated 28.03.2019 the due date of furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to March, 2019 is extended till 30.06.2019.

Discussions to this article

[KASTURI SETHI]

Dear Sh.Kalyani Ji,

Thanks for update. It really involves so much hard work to keep track of all notifications.

[Ganeshan Kalyani]

Thank you Sir. I am happy to receive your appreciation.