Notification No.: 32/2019 – Central Tax
Date of Notification: 28th June 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 45(3) – Declaration of goods sent to/received from job workers in Form GST ITC-04
- Supersedes: Notification No. 15/2019 – Central Tax dated 28th March 2019
- Integrated GST Act: Not applicable
Summary of Notification
Extended Due Date for Filing FORM GST ITC-04 (Job Work Declarations):
The Commissioner, exercising powers under Section 168 of the CGST Act and Rule 45(3) of the CGST Rules, hereby extends the due date for furnishing the FORM GST ITC-04.
Applicable Period:
Goods sent to or received from job workers between July 2017 to June 2019
Revised Due Date:
31st August 2019
This supersedes Notification No. 15/2019 – Central Tax, which had earlier granted extension till 30th June 2019. This further relaxation supports taxpayers in regularizing declarations related to job work under GST for the first two years.
