Dear Sir / Madam ,
I have one client who purchase material and gives to job worker. I all ready submit the 3B with eligible input on material purchase . Could I know the exact procedures for giving and take back the material from Job worker ?
what is the impact if we file ITC 04?.
please give me an opinion.
Thanks & Rigards
Shinoj
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Is mandatory ITC 04 filing by principal who gives job work ?.
Replies (13)
As per rule 45 (3) of the. CGST act 2017 The details of challan in respect of goods sent to Job work and received from Job work by the principal during the quarter shall be included in from GSTR -04 furnished for that period on or before 25 th day of the month succeeding the said quarter .
Sir , Thanks for your time and reply .
what is the impact if we file ITC 04 ?.
Any duplication of Input already taken in 3B?.
what is the impact if we file ITC 04 ?.
Any duplication of Input already taken in 3B?.
I think Principal send goods to job work with. Challan and with out. Payment of Tax .
Please confirm
Sir , with Delivery Note and e-way and with out payment of Tax .
You have mentioned about input in 3B , so how can we show in 3b , instead you have to submit ITC 04. Please confirm
You please confirm with others also
Sir , It is a new firm , At that time I don't know they are giving to job work . So I took the input in 3B. I didn't do any job work files before . The input not used yet . It is available in the credit ledger . They didn't do any outward supply yet.
You have reverse credit ,and submit ITC 04 , This is my opinion .
No sorry input tax credit is available to principal for good s purchase and sent for gob work ,so sorry but please please confirm with others also
Sir,
We are the manufacturing unit, we have sent raw material & semi-finished goods to the job worker from our end. But we have issue DC only, not mentioned the tax amount in it. In ITC-04, it is mandatory for filling tax amount, how will we file ITC 04?
yes , as pr section 45(3) of the CGST rules 2017 , you have file ITC 04 on GSTN portal , Also due Date of filing ITC 04 for the period JULY 2017 & JUNE 2019 has been extended up to 31/8/2019 but not yet notified by the GOVT till today and you have to give all details mentioned ITC 04 , Goods sent to JOB work and received form JOB WORK etc .
You have to issue DC as per the rule 55 of the CGST rules 2017 for JOB work
Okay Sir,
Our Job workers have some closing stocks of our material. If I will show the Outward & Inward quantities with tax, remaining tax amount will be on ITC-04. How it will be treated? Is it to be reversable or not? Make clear me.
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