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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 32/2019 – Central Tax
New Delhi, the 28th June, 2019
G.S.R… (E). - 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
supercession of the notification of the Government of India in the Ministry of
Finance, Department of Revenue No. 15/2019- Central Tax, dated the 28th March
2019, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R.242(E), dated the 28th March 2019, except as
respects things done or omitted to be done before such supercession, 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, during the period from July, 2017 to June,
2019 till the 31 st day of August, 2019.
[F. No. 20/06/17/2018-GST]
( Ruchi Bisht)
Under Secretary to the Government of India
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