Notification No. 53/2017 - Central Tax dated 28-10-2017 [Rule 45(3) of CGST Rule]

Notification No. 53/2017-Central Tax dt. 28-10-2017 and superseded by Notification No. 40/2018-Central Tax dt. 04-09-2018

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

Time limit of ITC-04 for all RPs for Jul-17 to Sep-17 = 31-12-2017

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 quarter July to September, 2017, till the [1][31^st day of Dec, 2017].

[1] Substituted for words “30^th day of Nov 2017” by Notification No. 63/2017-Central Tax dt. 15-11-2017.