Notification No. 87/2020 - Central Tax dated 10-11-2020 [Rule 45(3) of CGST Rule]

Notification No. 87/2020-Central Tax dt. 10-11-2020

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-20 to Sep-20 = 30-11-2020

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, 2020 to Sep, 2020, till the 30th day of November, 2020.

2. This notification shall be deemed to have come into force with effect from the 25th day of October, 2020.