Notification No. 78/2018 - Central Tax dated 31-12-2018 [Rule 45(3) of CGST Rule]

Notification No. 78/2018-Central Tax dt. 31-12-2018 & superseded by Notification No. 15/2019-Central Tax dt. 28-03-2019.

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. 59/2018-Central Tax dt. 26-10-2018

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 Dec-18 = 31-03-2019

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 Dec, 2018, till the 31^st day of Mar, 2019.