This notification, No. 32/2019-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, extends the deadline for submitting the declaration in FORM GST ITC-04. This form pertains to goods dispatched to or received from a job worker between July 2017 and June 2019. The new deadline is August 31, 2019. This notification supersedes notification No. 15/2019-Central Tax, dated March 28, 2019, with the exception of actions already completed or omitted before this supersession. The notification is issued 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. The F. No. is 200617/2018/GST. Ruchi Bisht, Under Secretary, is the contact person.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Indirect Taxes and Customs: An Indian governmental agency responsible for the administration of indirect taxes, including customs duties.
Central Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
FORM GST ITC-04: Form for declaration of goods dispatched to or received from a job worker.
New Delhi: The location of the notification, New Delhi, Delhi.
G.S.R. 458(E): A government of India notification number.
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[फा. सं. 20/06/17/2018-जीएसटी]
Fिच िबG, अवर सिचव
3209 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 28th June, 2019
No. 32/2019–Central Tax
G.S.R. 458(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. 15/2019-Central Tax, dated the 28th March 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.242(E), dated the
28th March 2019, 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, during the period from
July, 2017 to June, 2019 till the 31st day of August, 2019.
[F. No. 20/06/17/2018-GST]
RUCHI BISHT, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.