[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 11/2021 – Central Tax
New Delhi, the 1
st
May, 2021
G.S.R….. (E).- In exercise of the powers conferred by 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 period upto the 31
st
day of May, 2021, for
furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a
job worker or received from a job worker, during the period from 1
st
January, 2021 to
31
st
March, 2021.
2. This notification shall be deemed to have come into force with effect from the 25
th
day of April, 2021.
[F. No. CBEC-20/06/08/2020-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India