The Central Board of Indirect Taxes and Customs on August 31, 2019, has waives the filing of FORM ITC-04 for the Financial Year (FY) 2017-2018 and 2018-2019.
However, CBIC notifies the registered persons required to furnish the details of challans in FORM ITC-04, as the class of registered persons who shall follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04 period July, 2017 to March, 2019:
Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on March 31, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.
[Notification No. 38/2019 – Central Tax]