G.S.R. (E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons required to furnish the details of challans in FORM ITC-04 under sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), read with section 143 of the said Act, as the class ofregistered persons who shall follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04under sub-rule (3) of rule 45 of the said rulesfor the period July, 2017 to March, 2019:

Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker inthe period July, 2017 to March, 2019 butnot received from ajob worker or not supplied from the place of business of the job worker as on the 31st March, 2019,in serial number4 of FORM ITC-04 for the quarter April-June, 2019.
 

[F. No. 20/06/09/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India