{"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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