In pursuance of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and sub-rule (3) of rule 45 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 31st day of December, 2017.
By Order
Addl. Chief Secretary (E&T) to the
Government of Himachal Pradesh