[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]



                                 Government of India
                                  Ministry of Finance
                               (Department of Revenue)
                      Central Board of Indirect Taxes and Customs


                         Notification No. 78 /2018 ­ Central Tax


                                                        New Delhi, the 31st December, 2018

G.S.R... (E). - In pursuance of section 168 of the Central Goods and Services Tax Act, 2017
(12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017
(hereinafter referred to as the said rules), and in supercession of the notification of the
Government of India in the Ministry of Finance, Department of Revenue No. 59/2018-
Central Tax, dated the 26th October, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R.1071(E), dated the 26th October, 2018,
except as respects things done or omitted to be done before such supercession, the
Commissioner, hereby extends 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, during the period from July, 2017 to December, 2018 till the 31st day of March,
2019.








                                                                   [F.No.20/06/16/2018-GST]


                                                                      (Dr. Sreeparvathy S.L.)
                                                  Under Secretary to the Government of India