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ITC04 Requirement on Job work done on behalf of customer

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Vipin Kumar

108 Points Posted on 10 August 2021

sir
we are into manufacturing business and send our inputs to workers for job work and file the information in ITC04

Now we have also started job work for our customers where we take material from our customer and send the material to job worker for work

OUR QUERIES
1.should we have to submit the information of job work taken from the customer and issued to job worker in ITC04 and received back from job worker and issued to customer in ITC04
And if not
2.when we supply some of our material in job work how to show it in ITC04

KINDLY GUIDE
THANKS IN ADVANCE

Replies (4)

Quick Summary

This discussion clarifies the reporting requirements for Form ITC-04 concerning job work. It explains that manufacturers only need to report materials they send out for job work to claim Input Tax Credit (ITC). Job work undertaken for customers, where materials are received from the customer and sent to a job worker, does not need to be reported by the manufacturer on their ITC-04. The customer who provided the materials is responsible for reporting it on their own ITC-04 to claim ITC.

Mahesh Balanthimugaru

Article Assistant

60 Points Posted on 10 August 2021

I understand that Form-ITC04 is required to file in order to claim ITC on materials sent to job-worker. Hence, job-work taken from customer is need not to be reported in your Form ITC-04. Same needs to be reported by your customer for claiming ITC in his Form ITC-04.(Reference to section 19 and Rule 45)