Notification No.: 53/2017 – Central Tax
Date of Notification: 28th October 2017
Relevant Sections and Rules:
- Central GST Act, 2017: Section 168 (Power to issue directions)
- CGST Rules, 2017: Rule 45(3) – Job work reporting in Form GST ITC-04
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing FORM GST ITC-04 (Job Work Returns) for Q2 FY 2017–18:
The Commissioner, with Board approval and under powers conferred by 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 quarter July to September 2017.
- Original Purpose of ITC-04:
This form is required to report details of goods sent to a job worker, received back, or sent from one job worker to another. - Extended Due Date:
30th November 2017
This extension allows registered persons additional time to comply with job work-related reporting requirements during the early phase of GST implementation.
