Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 40/2018- Central Tax dated 4th September,2018 to extend the time limit formaking a declaration, in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period July, 2017 to June, 2018, till 30th day of September, 2018.
Source : Central Board of Indirect Taxes & Customs
