Notification No. 11/2021 - Central Tax dated 01-05-2021 [Rule 45(3) of CGST Rule]

Notification No. 11/2021-Central Tax dt. 01-05-2021

In exercise of the powers conferred by section 168 of the CGST Act, 2017 read with rule 45(3) of the CGST Rules, 2017

Time limit of ITC-04 for all RPs for Jan-21 to Mar-21 = 30-06-2021

Commissioner extends the time period upto the [1][30 th day of June, 2021],

for furnishing the declaration in GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker,

during the period from 1st January, 2021 to 31st March, 2021.

This notification shall be deemed to have come into force with effect from the 25th day of April, 2021.

[1] Substituted for words “31st day of May, 2021” by Notification No. 26/2021-Central Tax dt. 01-06-2021 wef 31-05-2021.