Seeks to extend the time limit for making the declaration in FORM GST ITC-04 - 40/2018 - Central GST (CGST)

Superseded vide Notification No. 59/2018 Central Tax dated 26-10-2018 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 40/2018 Central Tax New Delhi, the 4th September, 2018 G.S.R. 832 (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 , and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 53/2017-Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017 , except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for making the declaration in FORM GST ITC-04 , in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to June, 2018 till the 30th day of September, 2018. [F. No. 349/58/2017- GST (Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India