CGST Notification 78/2018
| Title | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. |
| Number | 78/2018 |
| Date | 31-12-2018 |
| Download | |
In pursuance of section 168 of the Central Goods and Services Tax Act,
2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central
Goods and Services Tax Rules, 2017 (hereinafter referred to
as the said rules), and in supercession of the notification of the
Government of India in the Ministry of Finance, Department of Revenue No.
59/2018- Central Tax, dated the 26th October, 2018,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R.1071(E), dated the 26th October, 2018,
except as respects things done or omitted to be done before such
supercession, the Commissioner, hereby extends the time limit for
furnishing the declaration in FORM GST ITC-04 of the said
rules, in respect of goods dispatched to a job worker or received from a
job worker, during the period from July, 2017 to December, 2018 till the
31st day of March, 2019.
GST Learn 