Section 45(3) in Himachal Pradesh Goods and Services Tax Rules, 2017
(3)The details of challans in respect of goods dispatched to a job worker or received from a job worker [***] [Omitted 'or sent from one job worker to another' by Notification No. EXN-F(10)-33/2018, dated 31.12.2018 (w.e.f. 27.6.2017).] during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter [or within such further period as may be extended by the Commissioner by a notification in this behalf:Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner shall be inserted;] [Inserted by Notification No. EXN-F(10)-41/2017, dated 29.11.2017 (w.e.f. 27.6.2017).]
