New Functionality on Form GST ITC-04 and for GST Practitioners

A. FORM GST ITC-04

To furnish details of the goods/ capital goods sent to job worker and received back or supplied from the premises of the job worker.

The format of the GST ITC-04, as amended vide Notification No. 39/2018–Central Tax, dated 04-09-2018, has been made available on the GST Portal.

B. UPDATE FOR GST PRACTITIONERS

Filing of Application for cancellation of Registration & filing clarifications by GSTPs

• Normal/Composition/ SEZ Developer/ SEZ Unit/ Casual Taxable Person/ ED/ NRTP users can now select a GST Practitioner for Filing of Application for Cancellation of Registration.
• UN Body/Embassy/ONP users can now select a GST Practitioner for filing clarifications on issues raised by a tax official on their registration application.
• The GSTP can save draft of the application. The taxpayer/ users and GSTP would be able to work on the drafts of the application, saved by either of them

Check out more details on www.gst.gov.in