Notification No. 78/2018
Date: December 31, 2018
Subject: Extension of due date for filing FORM GST ITC-04 relating to job work.
Description:
The time limit for furnishing FORM GST ITC-04 is extended for goods sent to or received from job workers. The extension covers the period from July 2017 to December 2018. The revised due date for filing the form is 31st March, 2019.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 59/2018–Central Tax dated 26.10.2018