Notification No. 40/2018
Date: September 4, 2018
Subject: Extension of time limit for filing FORM GST ITC-04 for job work transactions.
Description:
Extends the due date for furnishing FORM GST ITC-04 for the period July 2017 to June 2018. Applies to declarations of goods sent to, received from, or transferred between job workers. Supersedes Notification No. 53/2017–Central Tax.
Effective Date: 4 September 2018
Previous Notification: Notification No. 53/2017 – Central Tax dated 28 October 2017