Changes in GST ITC 04 : Goods sent to Job Worker

Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018 Dated 31.12.2018 has changed Rule 45 of CGST Rules 2017

In the said rules, in rule 45, in sub-rule (3), after the words ― “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted.

Now the Revised Rule 45(3) of CGST Rules will be As follow 

(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter 1[or within such further period as may be extended by the Commissioner by a notification in this behalf:

Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. ]

Note 1 .. Inserted by the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017, w.e.f. 28-10-2017.