With reference to twitter handle of the GoI for queries on Goods and Services Tax (GST), the due date has been extended for filing GST Input Tax Credit (ITC)-04 for details of goods/capital goods sent to job worker and received back. The notification for the same will be issued in due course.
(ITC)-04 is required to be accommodated on quarterly basis and includes details of input or capital goods sent and received back from the job worker.
ITC-04 is required to be submitted on or before the 25th day of the month succeeding the said quarter.
The ITC-04 can be filled only using an offline tool.
One can follow the procedure mention as under:
- Fill data in excel offline tool
- Create JSON tool
- Upload using “Prepare Offline” button on GST portal (Return>ITC Forms>ITC-04)