The Central Board of Indirect Taxes and Customs on 31st August 2019, has issued a notification to waive the requirement for making a declaration, in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, for the period July, 2017 to March, 2019
However, the waiver is not available in the case where goods have been dispatched to the job worker during the period from July, 2017 to March 2019, but have not been received back from a job worker as on the 31st March, 2019. Details of such goods shall be furnished in Form ITC 04 for the quarter April, 2019-June, 2019.
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