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Goods sent for Job work by Principal place to additional place of business in other state

01 April 2022

As we are procuring raw materials in principal place of business in one state and send it for further processing to additional place of business in another state and after processing they send it back.
Is it necessary to make compliance of ITC-04 as job work.Eventhough GST numbers are different but PAN is same for both the places.
Can we send the raw materials as for job work or sales between two GST Numbers eventhough PAN is same.Please suggest me in this regard.
Thanks in Advance....

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4 Replies

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 01 April 2022

Yes ITC-04 is mandatory in your case

Sujit Kumar Das (75 Points)
Replied 02 April 2022

Job worker must be there. the principle owner himself is not a job of worker. the places of work may be different for the different manufacturing processes. considering the basics it cannot be job work... as per act someone has tech different registration if the state is different.. one place may be the principal place of business and other may be the branch but not the job worker... but material accounting must be there properly so that government revenue does not leak..
this is my opinion.. other experts may comment on it

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CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 02 April 2022

If in separate states there will separate GSTINs and each GSTIN is considered separate person even if they belong to the same PAN

Piyush Mahajan (0) (35 Points)
Replied 02 April 2022

Where any person send goods for jobwork, he is required to intimate in Form ITC -04 to the department. Also, He is required to be issued E - Way bill irrespective of value since it is a case of interstate movement of goods.

ITC - 04 are compulsory, irrespective of fact that principal and jobworker are distinct person or not.