The Central Board of Indirect Taxes and Customs (“CBIC”) has issued a Notification No. 40/2018 and 42/2018 – Central Tax dated September 04, 2018 which extends the due date for filing of the following returns. The gist of the aforesaid notification is as under for the ease of understanding.
- The details of goods or capital goods sent to job worker and received back in Form GST ITC-04 extended to September 30, 2018, for period June 2017 to July 2018.
- A registered person making a declaration in FORM GST ITC – 01, who have filed their application in form GST CMP-04 01 i.e. Composition Dealer who wants to opt out of Composition Scheme, between March 2, 2018, and March 31, 2018, has been extended till October 4, 2018.
The notifications can be accessed at:
- 40/2018 – Central Tax dated September 04, 2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-40-2018-central_tax-English.pdf;jsessionid=7D6FC92A055CF1EC7B08A49CC7F75AC2
- 42/2018 – Central Tax dated September 04, 2018: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-42-2018-central_tax-English.pdf;jsessionid=62E7A27B273A9BC44E238C599DF2698B