Namit (Student) 04 June 2020
A person i.e. a Jeweller purchases Gold bar and send it to the karigar(artisan) for making ornaments/Jewellery out of it and receives it back and pays Labour charges to the karigar.
in this case is such jeweller liable to file form ITC 04?
Shivam RC (Student) 04 June 2020
Yes. It's a JOB WORK.
"Job Work" as defined under Section 2(68) of the CGST Act 2017 means any treatment or process undertaken by a person on goods belonging to another registered person and the expression "job worker" shall be construed accordingly.
Therefore the Registered Person ( Jeweller ) needs to file FORM GST ITC-04.