Download Document

English हिंदी
[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. 87/2020 – Central Tax
New Delhi, the 10
th
November, 2020
G.S.R….. (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
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 July, 2020 to September, 2020
till the 30
th
day of November, 2020.
2. This notification shall be deemed to have come into force with effect from the 25
th
day of
October, 2020.
[F.No. CBEC 20/06/04/2020-GST]


(Pramod Kumar)
Director, Government of India
notifications no 87 2020 central tax | iKargos