This notification extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers during July 2017 to June 2019 up to 31 August 2019. It supersedes Notification No. 15/2019–CT. The extension was granted to address practical difficulties faced by taxpayers in reporting job work details.
Issued in supersession of: Notification No. 15/2019–Central Tax dated 28.03.2019.