ITC-04 return in that table 5A

In the GSTR ITC-04 return, Table 5A is used to report details of inputs or capital goods received back at your premises from the job worker to whom they were originally sent.

What should be reported in Table 5A?

Table 5A is intended to track the return of goods to your custody. You should include:

• Goods Received Back: Details of the inputs or capital goods that have been returned to your premises after the completion of the job work.

• Losses and Wastes: Any portion of the materials that were lost or wasted during the job work process at the job worker's premises.

Key points to remember for Table 5A:

• Relationship to Table 4: While Table 4 tracks what you sent out, Table 5A acts as the "reconciliation" point for items returning to your stock.

• Reference Challans: You will need to provide the original challan number and date under which the goods were initially sent to the job worker.

• Quantity Reporting: You should report the actual quantity of goods received back. Note that the quantity of finished goods received may differ from the quantity of raw materials originally sent (e.g., due to processing/conversion).

• Losses/Wastes: If there is a discrepancy between the quantity sent and the quantity received due to normal processing losses or waste, these must be explicitly entered in the designated fields for "Losses and Wastes" within Table 5A.

Summary

Table 5A is for recording the return of goods (inputs/capital goods) to your premises from a job worker. It helps the GST authorities reconcile the goods you sent out (reported in Table 4) with what has been returned, thereby tracking that materials are not being diverted or sold without tax payment.

Summary: Table 5A in ITC-04 is used to declare inputs or capital goods that have been returned to your premises from a job worker, including any associated process losses or wastage. It is a reconciliation table that links back to the original challan used when the goods were first sent.