In terms of Rule 45(3) of the CGST Rules, 2017, details of inputs or capital goods sent and received back from job workers are to be furnished on a quarterly basis in Form ITC-04 on or before the 25th day of the month succeeding the said quarter. Excel offline facility for ITC-04 has been released on the GST portal on October 24, 2017.
Vide Notification No. 51/2017-Central Tax dated October 28, 2017, Rule 45(3) of the CGST Rules, 2017, has been amended to provide power of extension to the Commissioner.
Further, the Government vide its tweet dated October 25, 2017 has announced that the due date for filing ITC-04 is being extended. Now, in this regard, Notification No. 53/2017-Central Tax dated October 28, 2017, has been issued extending the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till November 30, 2017.