Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 38/2019 Central Tax to waive the requirement for making a declaration, in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, for the period July, 2017 to March, 2019.
However, the details of all challans in respect of goods dispatched to a job worker from July, 17 to March, 19 but not received from job-worker or not supplied by job-worker shall be furnished in serial no. 4 of Form GST ITC-04 for the quarter April-June,2019.
Source : Central Board of Indirect Taxes & Customs
