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

GST Gyaan | https://gstgyaan.in | Rajesh Ritolia - 9350171263

Top