Notification No.: 26/2021 – Central Tax
Date of Notification: 1st June 2021.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 168 – Power to issue instructions/directions.
CGST Rules, 2017:
- Rule 45(3) – Declaration in FORM GST ITC-04 for goods sent to/received from job worker (time-limit extension effected via amendment to earlier notification).
Integrated GST Act, 2017:
- Not applicable.
Amends/References:
- Amends Notification No. 11/2021 – Central Tax (dated 01.05.2021) by substituting the due date therein.
Summary of Notification
1) Time limit for furnishing ITC-04 extended:
The Commissioner (with Board approval), exercising powers under Section 168 read with Rule 45(3), substitutes the due date in Notif. 11/2021 from “31st May 2021” to “30th June 2021”, thereby extending the time limit to furnish the declaration in FORM GST ITC-04. This provides additional compliance time for job-work reporting.
2) Deemed commencement date specified:
The notification is deemed to have come into force on 31st May 2021, ensuring the extension applies seamlessly without a compliance gap.
