Notification 38/2019-CT dated 31.08.2019 issued waiving requirement to furnish declaration in FORM ITC-04 for the period July, 2017-March 2018 and FY 2018-19

The declaration in FORM GST ITC-04 of the CGST rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to June, 2019

Time period was extended from time to time till 31st August, 2019. The format of the GST ITC-04 was amended in September, 2018.

However, the functionality for the same was developed by GSTN in August, 2019. Now the form has been scrapped, in respect of job work, for the period July, 2017 to June, 2019.

Registered persons required to furnish the details of challans in FORM ITC-04 under rule 45(3) of CGST Rules, 2017 read with section 143 of the CGST Act shall not be required to furnish FORM ITC-04 for the period July, 2017 to March, 2019

Provided they shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 38/2019–Central Tax

New Delhi, the 31st August, 2019

G.S.R. 615(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons required to furnish the details of challans in FORM ITC-04 under sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), read with section 143 of the said Act, as the class of registered persons who shall follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04 under sub-rule (3) of rule 45 of the said rules for the period July, 2017 to March, 2019:

Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

[F. No. 20/06/09/2019-GST]
RUCHI BISHT, Under Secy.

Also Read Other Notifications Issued on 31st August 2019

Title Notification No. Date
GSTR-1 & GSTR-6 due date extended for taxpayers in J&K and 58 flood affected districts Notification No. 41/2019 – Central Tax 31/08/2019
FORM GSTR-7 due date extended for taxpayers in J&K and 58 flood affected districts Notification No. 40/2019 – Central Tax 31/08/2019
Section 103 of Finance (No. 2) Act, 2019 applicable from 01.09.2019 Notification No. 39/2019 –Central Tax 31/08/2019

More Under Goods and Services Tax

One Comment

  1. DILIP RAWAL says:

    we have already filed a Form ITC -04 from July 2017 to March 2019. whether we required to furnish the details again in serial number 4 of Form – ITC 04 for the quarter April -June 2019 as mentioned in the notification.

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