2nd September 2019
Indian Ministry of Finance has waived the requirement of filing GST Form ITC-04 under Rule 45(3) of the Central Goods and Services Tax Rules, 2017, for the period July 2017 till March 2019.
This form is required to furnish details of challans in respect of goods sent to job worker or received back from him or sent from one job worker to another during a quarter.
Such registered persons would, however, be required to furnish details of all challans in respect of goods dispatched to job worker during the said period but not received back or not supplied from the place of business of the job worker, as on the 31st of March, 2019.
This information is required in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.
Notification No. 38/2019-Central Tax, dated 31-8-2019 has been issued for the purpose.