Due Date for Filing form GST ITC-04 Extended [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due date to file form GST ITC-04 for the goods or capital goods sent to a job worker for the period July, 2017 to June, 2019 to August 31, 2019.

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.