Time Limit for furnishing details of challan - GST Ready Reckoner - GST

Furnishing details of challan The challan issued by the principal to the job worker shall contain the details specified in rule 55 . The details of challans in respect of goods dispatched to a job worker or received from a job worker during a specified period shall be included in FORM GST ITC-04 furnished for that period on or before the 25th day of the month succeeding the said period or within such further period as may be extended by the Commissioner by a notification in this behalf. The expression specified period shall mean.- (a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and (b) a financial year in any other case.