Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 78/2018- Central Tax dated 31st December,2018 to extend the time limit for making a declaration, in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period July, 2017 to December, 2018, till 31st day of March, 2019.
Source : Central Board of Indirect Taxes & Customs
