The CBIC has issued a Notification No. 38/2019 – CT dated August 31, 2019 to waive the requirement to furnish a declaration in Form ITC – 04 i.e. Details of goods/capital goods sent to job worker and received back, for the period July 2017 to March 2018 i.e. F.Y 2017-18 and for April 2018 to March 2019 i.e. F.Y 2018-19.
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