Extension of time limit for furnishing FORM GST ITC-for goods dispatched to job worker

Extension of time limit for furnishing FORM GST ITC-for goods dispatched to job worker

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 87/2020–Central Tax

New Delhi, the 10th November, 2020

G.S.R. 703(E).—In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2020 to September, 2020 till the 30th day of November, 2020.

2. This notification shall be deemed to have come into force with effect from the 25th day of October, 2020.

[F. No. CBEC-20/06/04/2020-GST]

PRAMOD KUMAR, Director

Download Notification Click Here >>

• CPC was not justified in making the disallowance u/s 40a(ia) for non deduction of TDS
• No addition when cash deposited in bank was available as cash in hand in the books
• Use of word “can” in arbitration clause not a binding arbitration agreement –SC
• Loan repayments for assets acquisition not deductible for determining maintenance to wife
• Supreme Court explains distinction between seat and venue of arbitration