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ITC 4 IN GST

P MURUGAN (ACCOUNTANT) (179 Points)

23 October 2019

Is delivery challan got from job worker is compulsory for filing of ITC 04 ?

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3 Replies

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 23 October 2019

As per Rule 45 of CGST Details of inward and outward receipts of Input goods and capital goods sent for Job work has to be given in form ITC-04.

So yes if it is send & reced from Job worker you are liable file ITC 04

P MURUGAN (ACCOUNTANT) (179 Points)
Replied 24 October 2019

Filing of ITC is ok . thai is not a issue. I want to know whether delivery challan is compulsory or not got from job worker for goods received back from job worker and delivery challan is mentioned in ITC 4 is mandatory or not?

Avirup Ghosh (54 Points)
Replied 24 October 2019

Challan which is mandatory that job worker issue to you , that may be delivery challan or the ordinary challan (ordinary challan - the goods details received by you)