Notification No.: 38/2019 – Central Tax
Date of Notification: 31st August 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain registered persons
- Section 143 – Job work procedure
- CGST Rules, 2017:
- Rule 45(3) – Filing of FORM GST ITC-04
- Integrated GST Act: Not applicable
Summary of Notification
Exemption from Filing FORM ITC-04 for Past Job Work Periods (Jul 2017 – Mar 2019):
The Central Government, invoking powers under Section 148, notified that registered persons required to furnish challan details in FORM ITC-04 (under Rule 45(3) read with Section 143) shall be exempted from filing ITC-04 for the period July 2017 to March 2019.
✅ Special Relief: No need to file ITC-04 for the stated period.
Mandatory Disclosure of Pending Job Work Movements in Q1 of FY 2019–20:
Such registered persons shall still be required to furnish details of all challans:
- Where goods were sent to job workers during the period July 2017 – March 2019,
- But were not received back or not supplied from the job worker’s premises as of 31st March 2019,
🔎 Where to Report: These challans must be reported in Serial No. 4 of ITC-04 for the quarter April–June 2019.
