Can we file ITC-04 for the FY 2019-20 now. What is the last date for submission.

Reply—Form GST ITC-04 is required to be filed on a quarterly basis. Taxpayer cannot file Form GST ITC-04, in case, previous quarter returns are not filed. Due date for filing Form GST ITC-04 is on or before 25th of the month succeeding a Quarter.

As per circular no. 138/08/2020-GST Dated: 6th May, 2020, time limit for compliance of any action by any person which falls during the period from 20.03.2020 to 29.06.2020 has been extended up to 30.06.2020 where completion or compliance of such action has not been made within such time. Accordingly, it is clarified that the due date of furnishing of FORM GST ITC-04 for the quarter ending March, 2020 stands extended up to 30.06.2020.

No further extension is given by CBIC for the above period. If GST portal is allowing you to file ITC-04 for financial year 2019-20, it can be filed.