SECTION 18 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, READ WITH SECTION 168, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND RULE 45 OF THE CENTRAL GOODS AND SERVICES TAX RULES, 2017 – INPUT TAX CREDIT – EXTENSION OF 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 PERIOD FROM JULY, 2017 TO SEPTEMBER, 2018 – SUPERSESSION OF NOTIFICATION NO.40/2018-CENTRAL TAX [F.NO.349/58/2017-GST (PT.)], DATED 4-9-2018
NOTIFICATION NO.59/2018 – CENTRAL TAX, DATED 26-10-2018
SUPERSEDED BY NOTIFICATION NO. 78/2018 – CENTRAL TAX, DATED 31-12-2018
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 (hereinafter referred to as the said rules), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 40/2018-Central Tax, dated the 4th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 832(E), dated the 4th September, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, 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 from July, 2017 to September, 2018 till the 31st day of December, 2018.