Notification No. 26/2021
Date: June 1, 2021
Subject: Extension of due date for furnishing FORM ITC-04 for the quarter ended March 2021.
Description:
Extends the due date for furnishing FORM ITC-04 from 31 May 2021 to 30 June 2021.
The extension applies to job work-related disclosures under rule 45 of the CGST Rules.
The amendment modifies the timeline prescribed in the earlier notification.
Previous Notification:
Notification No. 11/2021 – Central Tax dated 1 May 2021
Effective Date:
31 May 2021 (deemed)