The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing the details of goods or capital goods sent to job worker and received back in Form GST ITC-04 for the period of July, 2017 to September 2018 to 31st December 2018
In another notification, the CBIC also said that the taxpayers whose registration has been cancelled by the proper officer on or before September 30, 2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 2018.
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