In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Act 19 of 2017) and sub-rule (3) of rule 45 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time period upto the 30th day of June, 2021, for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021.

2. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021

Sd/-M.A.Siddique

Principal Secretary/

Commissioner of State Tax