16 October 2019
Hi all, my Customer Mr A had given me a PO for manufacturing of a mobile electrical House (E House) & since I don’t have enough facility, We both are in same State (Tamilnadu). I have offloaded the manufacturing of a mobile electrical House (E House) to another fabricator locally (Tamilnadu).
Under bill to ship to model I send all materials directly to my job workers place. All invokes contain both my address and my job workers address.
After fabrication work my scope is over and my customer engages another electrical contractor who steps in to fix all electrical appliances in the container to convert to finished product-E House. The electrical works are also carried at my job workers place (Tamilnadu)
Finally it will reach port from my job workers place for exports.
1. I have shipped all raw materials from suppliers directly to my job workers premises located in Tamilnadu).
2. Except one invoices all invoices are made under Bill to ship to model.
3. Should I raise debit notes and declare the same in GSTR1, the list of materials sent to my job workers place? ONly one invoice does not contain the name of my job worker and I did not raise a Delivery challan stating the list of materials sent to job worker in GSTR1 of that materials.
4 Should I also issue a delivery note to all invoices under Bill-to-Ship-to model?
5. Since I missed to declare the Delivery challan in Sep 19 GSTR1, can it in Oct 18 GSTR1?.
6. I think 25-Oct-19 is last date of filing Delivery Challan (GST ITC-04 : Details of goods/capital goods sent to job worker and received back)
7. Should I necessarily bring the materials to my place and then supply to my customer?