we are into manufacturing and we send materials to unregistered job workers for processing of goods and receive the goods mostly in the same quarter ( process takes on 5-6 days)
should we require to file ITC04 and what is the due date and penalty upon non filing
please explain in detail
thanks in advance
Yes, you are liable to file ITC-04 for all the materials sent to job worker. It is immaterial whether job worker is registered or not.
ITC-04 need to file quarterly on or before 25th day of the month suceeding of that quarter.
In case of non-filing, there is provision of penalty of Rs. 200/- per day
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