Notification No.: 15/2019 – Central Tax
Date of Notification: 28th March 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 45(3) – Declaration in Form GST ITC-04 (for job work transactions)
- Supersedes: Notification No. 78/2018 – Central Tax dated 31st December 2018
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing FORM GST ITC-04 (Job Work Transactions):
The Central Government, in exercise of powers under Section 168 of the CGST Act read with Rule 45(3) of the CGST Rules, and in supersession of Notification No. 78/2018, extended the due date for furnishing Form GST ITC-04.
Revised Compliance Window:
For the period July 2017 to March 2019, FORM GST ITC-04 can now be filed on or before 30th June 2019.
This form is used for declaring goods sent to or received from job workers, and the extension offers businesses additional time to ensure compliance with reporting requirements.
