SECTION 18 OF THE CENTRAL GST ACT, 2017, READ WITH RULE 45 OF THE CENTRAL GST 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 JUNE, 2018 – SUPERSESSION OF NOTIFICATION NO.53/2017-CENTRAL TAX, DATED 28-10-2017

NOTIFICATION NO.40/2018-CENTRAL TAX [F.NO.349/58/2017-GST (PT.)], DATED 4-9-2018
SUPERSEDED BY NOTIFICATION NO. 59/2018-CENTRAL TAX [F.NO.349/58/2017-GST (PT.)], DATED 26-10-2018

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, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 53/2017-Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, 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 period from July, 2017 to June, 2018 till the 30th day of September, 2018.