Extension of due date to 30th June of filling Form GST ITC -04 for the period of Jul 17 to Mar-19 - Notification 15/2019 CT

GST ITC - 04 Due date extended.

CBEC has vide notification number 15/2019, extended the due date of filing form GST ITC 04 for the period of Jul 2017 to Mar 2019. The new due date will be 30th June 2019.

What is Form GST ITC 04:

If any manufacturer Sends goods or capital asset for job work for which he has taken input tax credit he has to file GST ITC 04 for sending and receiving back such goods.

As per rule 45 (3) of the said rules, the principal manufacturer is required to file FORM GST ITC-04 mentioning therein details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another job worker. As per rule 45 (3), the detail in FORM GST ITC-04 needs to be filed one quarterly basis on or before the 25th day of the month succeeding the said quarter.