Page 58 - GSTL_14th May 2020_Vol 36_Part 2

C6 GST LAW TIMES [ Vol. 36
of tax invoice by the registered
supplier gets extended to 30th June,
2020, provided the completion of
such 90 days period falls within 20-3-
2020 to 29-6-2020.
5. Sub-rule (3) of that rule 45 of CGST Time limit for compliance of any
Rules requires furnishing of FORM action by any person which falls
GST ITC-04 in respect of goods during the period from 20-3-2020 to
dispatched to a job worker or 29-6-2020 has been extended up to
received from a job worker during 30-6-2020 where completion or
a quarter on or before the 25th day compliance of such action has not
of the month succeeding that been made within such time.
quarter. Accordingly, the due date Accordingly, it is clarified that the
of filing of FORM GST ITC-04 for due date of furnishing of FORM GST
the quarter ending March, 2020 ITC-04 for the quarter ending March,
falls on 25-4-2020. Clarification has 2020 stands extended up to 30-6-2020.
been sought as to whether the
extension of time limit as provided
in terms of notification No.
35/2020-Central Tax, dated 3-4-
2020 also covers furnishing of
FORM GST ITC-04 for quarter
ending March, 2020

4. It is requested that suitable trade notices may be issued to publicize
the contents of this circular.
5. Difficulty, if any, in the implementation of the above instructions
may please be brought to the notice of the Board. Hindi version would follow.
[C.B.I. & C. Circular No. 138/08/2020-GST, dated 6-5-2020]

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GST LAW TIMES  14th May 2020  58