Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 87/2020 Central Tax dated 10th November, 2020 to extend the time limit for making a declaration, in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period July, 2020 to September, 2020, till 30th day of November, 2020 instead of 25th day of October, 2020.
The said Notification shall be deemed to have come into force with effect from the 25th day of October, 2020.
Source : Central Board of Indirect Taxes & Customs
