The CBIC vide Notification No. 87/2020–Central Tax dated November 10, 2020, has extended the due date 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 November 30, 2020.
This notification shall be deemed to have come into force with effect from October 25, 2020.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-87-central-tax-english-2020.pdf