{"id":249239,"date":"2021-06-04T11:20:21","date_gmt":"2021-06-04T05:50:21","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=249239"},"modified":"2021-06-04T11:20:21","modified_gmt":"2021-06-04T05:50:21","slug":"cbic-extends-timeline-for-furnishing-form-gst-itc-04","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/04\/cbic-extends-timeline-for-furnishing-form-gst-itc-04\/","title":{"rendered":"CBIC extends timeline for furnishing FORM GST ITC-04"},"content":{"rendered":"<p style=\"text-align: justify;\">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.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">The following amendment has been made:<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #000080;\"><span dir=\"ltr\">In <\/span><span dir=\"ltr\">exercise of the powers conferred by <\/span><span dir=\"ltr\">section 168 of the Central Goods <\/span><span dir=\"ltr\">and Services Tax Act, 2017 (12 of 2017) and sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">rule (3) of rule 45 of the Central <\/span><span dir=\"ltr\">Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the <\/span><span dir=\"ltr\">Board, <\/span><span dir=\"ltr\">hereby <\/span><span dir=\"ltr\">makes the following <\/span><span dir=\"ltr\">amendment <\/span><span dir=\"ltr\">in the notificat<\/span><span dir=\"ltr\">ion of the Government <\/span><span dir=\"ltr\">of India in the Ministry of Finance<\/span><span dir=\"ltr\">(Department of Revenue), No. 11\/2021<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">Central <\/span><span dir=\"ltr\">Tax, dated the 1<\/span><span dir=\"ltr\">st<\/span><span dir=\"ltr\">May, 2021<\/span><span dir=\"ltr\">, published in the Gazette of India, Extraordinary, Part II, <\/span><span dir=\"ltr\">Section 3, Sub<\/span><span dir=\"ltr\">&#8211;<\/span><span dir=\"ltr\">section (i) <\/span><span dir=\"ltr\">vide <\/span><span dir=\"ltr\">number G.S.R. 307<\/span><span dir=\"ltr\">(E), dated the <\/span><span dir=\"ltr\">1<\/span><span dir=\"ltr\">st <\/span><span dir=\"ltr\">May, 2021<\/span><span dir=\"ltr\">, namely:<\/span><span dir=\"ltr\">\u2014<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #000080;\"><span dir=\"ltr\">In the said notification, in the <\/span><span dir=\"ltr\">first paragraph<\/span><span dir=\"ltr\">, <\/span><span dir=\"ltr\">for the figures, letters and words \u201c<\/span><span dir=\"ltr\">31<\/span><span dir=\"ltr\">st <\/span><span dir=\"ltr\">day of May, 2021\u201d, <\/span><span dir=\"ltr\">the figures, letters and words \u201c3<\/span><span dir=\"ltr\">0<\/span><span dir=\"ltr\">t<\/span><span dir=\"ltr\">h <\/span><span dir=\"ltr\">day of <\/span><span dir=\"ltr\">June, 2021<\/span><span dir=\"ltr\">\u201d shall be <\/span><span dir=\"ltr\">substituted.<br \/>\n<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On June 01, 2021, the Central Board of Indirect Taxes and Customs (CBIC) has amended the notification no. 11\/2021- Central Tax dated <\/p>\n","protected":false},"author":8808,"featured_media":248420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-249239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CBIC extends timeline for furnishing FORM GST ITC-04 | SCC 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The Central Goods and Services Tax Rules provide that if any registered person has not furnished the statement in FORM GST CMP-08 for two consecutive years, although\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253534,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/02\/cbic-relaxes-timeline-for-gst-amnesty-scheme\/","url_meta":{"origin":249239,"position":1},"title":"CBIC relaxes timeline for GST Amnesty Scheme","author":"Prachi Bhardwaj","date":"September 2, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes has extended FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021 vide notification no. 33\/2021-Central Tax dated August 29, 2021. 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As per the Amnesty Scheme: The late fee waived will be 15\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/MicrosoftTeams-image-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":280523,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/28\/ministryoffinance-notified-centralgoodsandservicestaxfifth-amendmentrules2022-to-amend-centralgoodsandservicestaxrules2017-legal-update-research-news\/","url_meta":{"origin":249239,"position":2},"title":"CBIC notifies CGST (Fifth Amendment) Rules, 2022","author":"Editor","date":"December 28, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend the Central Goods and Services Tax Rules (\u2018CGST Rules\u2019), 2017. These rules came into effect on 26-12-2022. Key Points: In Rule 8, sub-rule (4-B) has been inserted which\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-15-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":248417,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/19\/central-goods-and-services-tax-fourth-amendment-rules-2021-notified\/","url_meta":{"origin":249239,"position":3},"title":"Central Goods and Services Tax (Fourth Amendment) Rules, 2021 notified","author":"Prachi Bhardwaj","date":"May 19, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes and Customs has notified CGST (Fourth Amendment) Rules, 2021 vide notification dated May 18, 2021. The Rules amend the Central Goods and Service Tax Rules, 2017 in the following manner: In Rule 23(1), after the words \u201cdate of the service of the order of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":247836,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/04\/central-goods-and-services-tax-second-amendment-rules-2021\/","url_meta":{"origin":249239,"position":4},"title":"Central Goods and Services Tax (Second Amendment) Rules, 2021","author":"Bhumika Indulia","date":"May 4, 2021","format":false,"excerpt":"The Government, on the recommendations of the Council, makes the Central Goods and Services Tax (Second Amendment) Rules, 2021 in order to amend the Central Goods and Services Tax Rules, 2017. In the Central Goods and Services Tax Rules, 2017, in Rule 26 relating to Method of Authentication, the following\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":258518,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/delhi-goods-and-services-tax-fourth-amendment-rules-2021\/","url_meta":{"origin":249239,"position":5},"title":"Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"December 15, 2021","format":false,"excerpt":"The Government of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 vide notification dated December 9, 2021. The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: In Rule 90, in sub\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/249239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=249239"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/249239\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/248420"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=249239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=249239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=249239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}