Due date and penalty of non
filing of itc 04
25/7/2021 for last Qtr.
No.....
No late fees mentioned in the GST law for ITC-04. Although, the ITC-04 is a tool for informing the commissioner of job work transactions, therefore suggest to file at the earliest.
Yes penalty u/s 125 may be made applicable, although, it could be litigated and waived off for procedural non-compliance.
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