Notification 38/2019 - Central Tax
Date: August 31, 2019
Effective From: August 31, 2019
Subject
Waives filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
Content
G.S.R......(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons required to furnish the details of challans in FORM ITC-04 under sub-rule (3) of rule 45 of the Central Goods and…