Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 59/2018- Central Tax dated 26th October,2018 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 or sent from one job worker to another, during the period July, 2017 to September, 2018, till 31st day of December, 2018.
