Notification No. 38/2019
Date: August 31, 2019
Subject: Waiver from furnishing FORM GST ITC-04 for the period July 2017 to March 2019.
Description:
This notification notifies a special procedure under section 148 whereby registered persons are not required to furnish FORM GST ITC-04 for the period July 2017 to March 2019. However, pending job-work challan details are required to be reported in ITC-04 for April–June 2019. The measure reduces past compliance burden.
Issued under: Section 148 of the CGST Act.