Notification no. 87/2000
The Central Goods and Services Tax Act, 2017
Section 68 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017,
the Commissioner, with the approval of the Board, hereby extends the time limit for
furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job
worker or received from a job worker, during the period from July, 2020 to September, 2020
till the 30th day of November, 2020.