Notification No.: 59/2018 – Central Tax
Date of Notification: 26th October 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168: Power to issue instructions
- CGST Rules, 2017:
- Rule 45(3): Job work procedure – declaration in FORM GST ITC-04
- Supersedes: Notification No. 40/2018 – Central Tax dated 4th September 2018
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for FORM GST ITC-04 (Job Work Declaration):
The Central Government, in exercise of powers under Section 168 of the CGST Act and Rule 45(3) of the CGST Rules, extended the due date for furnishing FORM GST ITC-04 for the period from July 2017 to September 2018.
Revised Due Date: 31st December 2018
This extension applies to declarations relating to:
- Goods dispatched to a job worker
- Goods received from a job worker
- Goods sent from one job worker to another
This notification supersedes Notification No. 40/2018 – Central Tax, dated 4th September 2018, providing additional compliance time to job work-related assessees.
