Summary of extension of due date of ITC-04 [Rule 45(3) of CGST Rule]

Summary of extension of due date of ITC-04 [Rule 45(3) of CGST Rule]

Sn	Type	Extended Date	Notifications
1	Period Jul-17 to Jun-19	31-08-2019	32/2019-Central Tax dt. 28-06-2019
2	However, u/s 148 of CGST Act, ITC-04 is not required to be filed for FY 2017-18 & 2018-19,	NA	38/2019-Central Tax dt. 31-08-2019
3	Period Jan-20 to Mar-20	31-08-2020	35/2020 Central Tax dt. 03-04-2020
4	Period Apr-20 to Jun-20	31-08-2020	35/2020 Central Tax dt. 03-04-2020
5	Period Jul-20 to Sep-20	30-11-2020	87/2020-Central Tax dt. 10-11-2020
6	Period Jan-21 to Mar-21	30-06-2021	11/2021-Central Tax dt. 01-05-2021