CBIC via there notification no. 59/2018 – Central Tax extended the due date for job work return. This return is filed in FORM GST ITC- 04. The due date for all returns from July 2017 to Sept 2018 till 31st Dec 2018. It will be a big relief for the tax payers as they were facing a lot of issues in this return.
ITC 04 is required to be filed by a principal sending the goods to job worker. This is an intimation from the principal that goods are sent to job worker. If it is not filed on time the goods sent may qualify as supply.
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