SECTION 18 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 45 OF THE STATE GOODS AND SERVICES TAX RULES, 2017 –
SUMMARY : 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 QUARTER JULY TO SEPTEMBER, 2017
NOTIFICATION G.O.MS.NO. 564, DATED 24-11-2017
In pursuance of section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) and sub-rule (3) of rule 45 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Government hereby extends the time limit for making the 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 quarter July to September, 2017, till the 31st day of December, 2017.