CBIC in its recent notification no. 38/2019 under CGST notification waived the requirement to file ITC – 04 for FY 2017-18 and FY 2018-19.
In a brief ITC 04 was a quarterly return to filed by the principal and provide details regarding goods sent to job worker, received from job worker and sent from one job worker to another.
Many a Times the department tried to implement the same but due to some or other defect they were not able to implement the same and same is getting extended till date.
Link to view/ download notification: //www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-38-central-tax-english-2019.pdf;jsessionid=815955C9FBBADF227BB90180E31ADEDC
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