No. 53/2017 - Central GST (CGST Effective Notification)

G.S.R. 1346 (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (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 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 1[the 31st day of December, 2017]. [F. No. 349/58/2017-GST(Pt.II)] (Dr.Sreeparvathy S.L.) Under Secretary to the Government of India Notes: 1. Substituted vide notification no. 63/2017 dated 15-11-2017, before it was read as, "the 30th day of November, 2017"