my company filed Job work return upto Q3 of 2018-19 i.e. dec 2018.
due to some issue in gst portal, we were not able to file ITC 04 for the subsequent periods. Now we r filing return for all the subsequent quarters. As per the CGST notification, requirement for filing ITC 04 from july 2017 to march 2019 was waived off and only the goods sent for job work not returned back/not supplied (as on 31st march 2019) was required to be furnished in ITC04 of Apr-Jun 2019 return..
Query : I had already filed the return before waived off notification, do i need to include those goods which were not recd back/supplied in apr-june 2019 return.. or no need as i have already filed Details upto dec 2018.. and just enter data of Q4 of 2018-19 in June 2019 ITC 04?
CAclubindia
