GST wide Notification no. 38/2019 dated 31st August, 2019 Waives to file FORM ITC-04 for period from July,2017 to march,2019.
Inputs, Semi finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal(Registered Person) including where such goods are sent directly to job worker.
The Principal (Registered Person) is required to file FORM ITC-04 every quarter stating the said details.
Now, by this notification it is waived to file FORM ITC-04 for period from July,2017 to march,2019, Further it is required to include details of Goods dispatched during July,2017 to march,2019 but not received back as on 31st march, 2019 in FORM ITC-04 for quarter April-June, 2019. http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-38-central-tax-english-2019.pdf;jsessionid=89ADA4A7E4127C7DB18E0BF64507036F