Job Work return issue

Here’s what applies based on your situation and the CGST notification:

• The waiver for filing ITC-04 for the period July 2017 to March 2019 means you are not required to file ITC-04 for those quarters if the goods were already sent for job work and were either returned or supplied by 31st March 2019.

• However, for goods not yet returned or supplied as on 31st March 2019, the details needed to be furnished in the ITC-04 for April-June 2019.

In your case:

• Since you already filed ITC-04 upto December 2018 before the waiver notification, you do not need to revise those earlier returns.

• You only need to include the details of goods lying with job worker as on 31st March 2019 that were not returned or supplied in your April-June 2019 ITC-04.

• For Q4 (Jan-Mar 2019), the data should be entered in June 2019 ITC-04, as you mentioned.

Summary:

• No need to add previously filed details again.

• Only report pending goods as on 31.03.2019 in April-June 2019 ITC-04.

• File ITC-04 for subsequent periods normally.