Notification No. 32/2019
Date: June 28, 2019
Subject: Extension of due date for filing FORM GST ITC-04 for job work transactions
Description:
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.
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