Notification No.: 40/2018 – Central Tax
Date of Notification: 4th September 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. 53/2017 – Central Tax dated 28th October 2017 (except for acts done or omitted)
Summary of Notification
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 filing FORM GST ITC-04.
- The extension applies to declarations for goods:
- Dispatched to a job worker
- Received from a job worker
- Sent from one job worker to another
- Applicable period: July 2017 to June 2018
- Revised due date: 30th September 2018
This notification supersedes Notification No. 53/2017 – Central Tax, except to the extent of actions already undertaken under it.
