In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and sub-rule (3) of rule 45 of the Goa Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time period upto the 30th day of June, 2021, for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021.

2. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021.

Hemant Kumar, IAS,

Commissioner of State Tax.