Notification No. 40/2018
Date: September 4, 2018
Subject: Extension of due date for furnishing FORM GST ITC-04
Description:
Issued under section 168 read with rule 45(3) and superseding Notification No. 53/2017, this notification extends the time limit for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to June 2018 up to 30 September 2018. The extension eases job-work related compliance.