On June 01, 2021, the Central Board of Indirect Taxes and Customs (CBIC) has amended the notification no. 11/2021- Central Tax dated May 01, 2021 which specifies the extension of timeline for the furnishing of FORM GST ITC-04.
The following amendment has been made:
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 makes the following amendment in the notification of the Government of India in the Ministry of Finance(Department of Revenue), No. 11/2021–Central Tax, dated the 1stMay, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub–section (i) vide number G.S.R. 307(E), dated the 1st May, 2021, namely:—
In the said notification, in the first paragraph, for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “30th day of June, 2021” shall be substituted.