TC-04 waived subject to conditions

There is no requirement to furnish ITC-04 for the period from July, 2017 to March, 2019 if the goods dispatched to a job worker during the said period is received back in the said period.

In case, any goods dispatched to a job worker during the said period is either received from the job worker or supplied from the job worker’s premises, after March, 2019 then the details of all the challans in respect of such goods are to be furnished in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

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