Itc 04

principal needs to file itc-04

Then only job worker has to file FORM 3B?

as per my understanding, both needs to file 3b

 

Yes , Every regular registered dealer is liable to file GSTR3b

Principle is required to file itc 04

whether Job worker has to file GSTR 1

Yes .....................

but when I inquired from cbec they said FORM 3B Plus ITC 04 No GSTR 1 Please confirm

As per Section 39CGST Act : Every registered person other than paying tax u/s 10, 51, 52 & ISD is required file Monthly outward & inward supply .

Hence Jobworker is registered as reqular tax payer is liable to file 3b, & GST1.

Kindly Ask from cbec from whom you enquired that how will job worker will pay is his netoff liability (GST) ,... & how the entries in 2a of principal get reflected if job worker will not file GSTR 1

***job worker who is registered as Regular**