Notification No 38/2019 Central Tax : GST ITC 4 not required to be Filed for July, 2017 to March 2019

By | August 31, 2019
(Last Updated On: April 25, 2020)

Notification No 38/2019 Central Tax

Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No 38/2019 Central Tax

New Delhi, the 31 st August, 2019

G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons required to furnish the details of challans in FORM ITC-04 under sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), read with section 143 of the said Act, as the class of registered persons who shall follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04 under subrule (3) of rule 45 of the said rules for the period July, 2017 to March, 2019:

Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st
March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

[F. No. 20/06/09/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

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