Notification No. 15/2019 - Central Tax dated 28-03-2019 [Rule 45(3) of CGST Rule]

Notification No. 15/2019-Central Tax dt. 28-03-2019 & superseded by Notification No. 32/2019-Central Tax dt. 28-06-2019.

In exercise of the powers conferred by section 168 of the CGST Act, 2017 read with rule 45(3) of the CGST Rules, 2017

and in supercession of the notification No. 78/2018-Central Tax dt. 31-12-2018

except as respects things done or omitted to be done before such supersession

Time limit of ITC-04 for all RPs for Jul-17 to Mar-19 = 30-06-2019

Commissioner extends the time limit for furnishing declaration in GST ITC-04,

in respect of goods dispatched to a job worker or received from a job worker

during the period from July, 2017 to Mar, 2019, till the 30^th day of Jun, 2019.