Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. - 43/2021-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE PRINCIPAL COMMISSIONER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM NOTIFICATION No. 43/2021-GST The 6th May, 2021 No. CT/GST-14/2017/303.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) and sub-rule (3) of rule 45 of the Assam Goods and Services Tax Rules, 2017, 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 1 st January, 2021 to 31 st March, 2021 is hereby extended till the 31 st day of May, 2021. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021. ANURAG GOEL, Principal Commissioner of State Tax, Assam, Dispur, Guwahati.