Notification No. 40/2018 - Central Tax dated 04-09-2018 [Rule 45(3) of CGST Rule]

Notification No. 40/2018-Central Tax dt. 04-09-2018 and superseded by Notification No. 59/2018-Central Tax dt. 26-10-2018.

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. 53/2017-Central Tax dt. 28-10-2017

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 Jun-18 = 30-09-2018

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

in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another,

during the period from July, 2017 to June, 2018, till the 30th day of Sep, 2018.