Notification No. 59/2018
Date: October 26, 2018
Subject: Extension of due date for furnishing FORM GST ITC-04
Description:
This notification, issued under section 168 read with rule 45(3), supersedes Notification No. 40/2018 – Central Tax and extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to September 2018 till 31 December 2018. The extension eases job-work compliance requirements.