Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 59/2018 – Central Tax

New Delhi, the 26th October, 2018

G.S.R… (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
(hereinafter referred to as the said rules), and in supercession of the notification of the
Government of India in the Ministry of Finance, Department of Revenue No. 40/2018-Central
Tax, dated the 4th September, 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 832(E), dated the 4th September, 2018, except as
respects things done or omitted to be done before such supercession, the Commissioner, hereby
extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, 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 September, 2018 till the 31st day of
December, 2018.

[F. No. 349/58/2017- GST (Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

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