In pursuance of section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) and sub-rule (3) of rule 45 of the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of Punjab, Department of Excise and Taxation, Notification No. PA/ETC/2018/172, dated the 07th September, 2018, published in the Punjab Government Extraordinary Gazette, dated the 09th October, 2018, except as respects things done or omitted to be done before such supercession, I, hereby extend the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, 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 period from July, 2017 to September, 2018 till the 31st day of December. 2018.
VIVEK PRATAP SINGH
COMMISSIONER OF STATE TAX