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Notification No. 87/2020-Central Tax [N10-R84]

As at 6 September 2026. In force from 10 November 2020.

Dates: made 10 November 2020; in force 10 November 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 10th November, 2020. Band A.

Cite: Notification No. 87/2020-Central Tax [N10-R84]. Machine: N10-R84.

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, the Commissioner, with the approval of the Board, hereby extends the time limit 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 July, 2020 to September, 2020 till the 30th day of November, 2020.

2. This notification shall be deemed to have come into force with effect from the 25th day of October, 2020.

Made under

Recital: "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, the Commissioner, with the approval of the Board". Names section 168 of the Central Goods and Services Tax Act, 2017 [S10-BP2]. Vires verified.

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