| Date: |
31-08-2019
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| Notification No: |
Notification No. 38/2019 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No. 20/06/09/2019-GST |
| Subject: |
Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 38/2019 –
Central Tax
New Delhi, the 31st August, 2019
G.S.R......(E).— In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central
Government, on the recommendations of the Council, hereby notifies the registered persons
required to furnish the details of challans in FORM ITC-04 under sub-rule (3) of rule 45 of
the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), read
with section 143 of the said Act, as the class of registered persons who shall follow the special
procedure such that the said persons shall not be required to furnish FORM ITC-04 under subrule (3) of rule 45 of the said rules for the period July, 2017 to March, 2019:
Provided that the said persons shall furnish the details of all the challans in respect of
goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received
from a job worker or not supplied from the place of business of the job worker as on the 31st
March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.
[F. No. 20/06/09/2019-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
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