Jobwork in gold business...reg

ITC -04 is a return that needs to be filed by a principal ( in this case, the gold business owner) who has sent goods to job workers. The job worker is required to return the goods after processing. If the job worker's turnover is below the threshold limit ( Rs.20 lakhs for non-composition dealers in a non-special category state, and Rs.10 lakhs in a special category state), they are not required to register under GST unles they are engaged in inter-state supply or other specified activities. However, the principal is still required to file ITC-04.

The transaction between the gold business and the job worker should be reflected in the GST returns of the gold business. The gold buiness needs to declare the goods sent to the job worker in their GST returns, typically in GSTR-1. tHE JOB WORKER, IF REGISTERED, WILL ALSO REPORT THE RECEIPT OF GOODS FROM THE PRINCIPAL IN THEIR GST returns. 

In the case of job work, TDS is not applicable on the job work servies. 

TCS is applicable on the sale of certain goods like scrap, and it is collected by the seller. In the context of gold business and job work, TCS might be relevant if the job worker is selling scrap. However , the primary concern here is the job work itself, not the sale of scrap. Therefore, TDS/TCS may not be directly related to the job work transaction unless the job worker is selling scrap. 

sir,,, thank you so much for your time taking reply...

sir, i have 2 small doubts.

1. in my case jobworker bellow 20lak and unregistered, now where to show the details like 'good sent to jobworker and return from job worker' in GST Returns 1 and 3B (if possible please mentioned cololum numbers also)
2. sir, one more separate doubt. We have purchased old gold from customers..these details where to show in GST Returns.

Pls suggest sir.

Once again thanks for your clarity reply... very very useful..

Thank you so much sir.