Section 45(3) in The Central 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. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).] [during a specified period] [Substituted for 'during a quarter' by Notification No. G.S.R. 659(E), dated 24.9.2021 (with effect from the 1st day of October, 2021).] 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 period] [Substituted 'the said quarter' by Notification No. G.S.R. 659(E), dated 24.9.2021 (with effect from the 1st day of October, 2021).] [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 State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.] [Inserted by Notification No. 1344(E), dated 28.10.2017 (with effect from the 1st day of October, 2021)][Explanation. [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).] - For the purposes of this sub-rule, the expression "specified period" shall mean, -(a)the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and(b)a financial year in any other case.]
