Notification No. 32/2019 - Central Tax dated 28-06-2019 [Rule 45(3) of CGST Rule]

Notification No. 32/2019-Central Tax dt. 28-06-2019

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

and in supercession of the notification No. 15/2019-Central Tax dt. 28-03-2019

except as respects things done or omitted to be done before such supersession

Time limit of ITC-04 for all RPs for Jul-17 to Jun-19 = 31-08-2019

Commissioner extends the time limit for furnishing declaration in GST ITC-04,

in respect of goods dispatched to a job worker or received from a job worker

during the period from July, 2017 to Jun, 2019, till the 31st day of Aug, 2019.