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Cotton jobwork urgent

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lucky sharma

212 Points Posted on 11 February 2020

cotton jobwork done in 1 of my client premises and sent back to indian cotton association so . can we file itc -04. or this return fill by indian cotton association .

and we r liable to show in gstr-1 return..?

both r gst registered regular .

please give me suggestions urgent

Replies (2)

Quick Summary

This discussion addresses the urgent query regarding GST implications for cotton jobwork. It clarifies that the principal is liable to file ITC-04, as per GST Circular 38/12/2018 and Rule 45(3). The job worker, in turn, is required to furnish their GSTR-1, reporting the charges for the jobwork performed.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 11 February 2020

I don't get exactly what kind of Job work is done by your client .... but anyway ...
As per your Query , In term of Circular 38/12/2018 GST & read with rule 45 (3) it's principal who is liable to File ITC 04.

Yes you client is required to furnish GSTR 1 , for the Job work you charged from principal.