Extension of time limit for furnishing the declaration in FORM GST ITC-04 for July, 2020 to September, 2020 – CGST Notification No. 87/2020 – Central Tax dated 10.11.2020

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 10th November, 2020

No. 87/2020–Central Tax

G.S.R. 703(E).—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, the Commissioner, with the approval of the Board, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2020 to September, 2020 till the 30th day of November, 2020.

2. This notification shall be deemed to have come into force with effect from the 25th day of October, 2020.

[F. No. CBEC-20/06/04/2020-GST]
PRAMOD KUMAR, Director