In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 2017) and sub-rule (3) of rule 45 of the Karnataka Goods and Services Tax Rules, 2017, on recommendations of the council, the time period 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 1st January, 2021 to 31st March, 2021 is extended upto 31st day of May, 2021. 2. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021.