Section 45(3) in Rajasthan 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 or sent from one job worker to another 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.] [Inserted by Rajasthan Notification No. G.S.R. 89, dated 28.10.2017.]
