CBIC extends Due Date of FORM GST ITC-04 in respect of Goods dispatched to a Job Worker [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 in respect of goods dispatched to a job worker or received from a job worker, during the period.

FORM GST ITC-04 must be submitted by the principal every quarter. He must include the details of challans in respect of the following-

• Goods dispatched to a job worker or
• Received from a job worker or
• Sent from one job worker to another

As per the GST Act, job work means any treatment or process undertaken by a person on goods belonging to another registered person.