Dear Sir,
I am registered under voluntary registration under GST so I am filing GSTR 1 & GSTR 3B. So in my business I have to give goods for job work to the job worker.
So my query is that do I need to file ITC 04.
If i need to file then, if have not received the goods back from the job worker then also I need to file ITC 04 with details of Goods sent only.
Please Help Sir
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Query related to ITC 04
Replies (15)
Yes , If you are sending goods to job worker as a principal you have to file ITC04 .It's mandatory .
However if goods are not return back within one year and capital goods other than moulds ,jigs ,dies and fixtures within three years then GST applicable on goods sent to job worker .
please refer section 143 of CGST act 2017 .
However if goods are not return back within one year and capital goods other than moulds ,jigs ,dies and fixtures within three years then GST applicable on goods sent to job worker .
please refer section 143 of CGST act 2017 .
Yes ITC 04 is mandatory.
If goods are not returned back then GST is applicable
If goods are not returned back then GST is applicable
Yes itc 04 is mandatory to file . if goods not return back within prescribed time then it's deemed that it's considered as outward supplies
Agreed with all
Agreed
Thank You Sir
Yes ITC-04 is mandatory if you are registered under GST and sending goods to job worker. Also this is to be filed even if the goods are not received within the same month
Thank You Ma'am
Yes, you have to file ITC-04 and it considered as Outward Supply so you have to mention the details in Table 5C of ITC-04 Offline Utility (Screenshot Attached)
Thank You Sir,one doubt Sir why should I mention in table 5c, I would mention it in table 5A & 5B as the goods went out and then came back in same year only.
because you earlier mentioned that material not received back to your premises so in that case you have to fill the outward supply in table 5c of your Tax Invoices.
But it is not Sale and not received in stipulated time then you have to reverse the GST Input credit.
Sir actually I wanted to ask that suppose I sent goods to Job worker in 1st quarter and I received goods back in third quarter.
so the query was that when goods sent for job work in 1st quarter then for that I have to file ITC 04 in that q1 only for goods sent and when goods came back in q3 then again in return for q3 I have to file another return only for goods came back.....?
so the query was that when goods sent for job work in 1st quarter then for that I have to file ITC 04 in that q1 only for goods sent and when goods came back in q3 then again in return for q3 I have to file another return only for goods came back.....?
Dear, ITC-04 Job work Return has 4 Tables.
1st Table-4 in this table you have to mention all Job work challans whcih were issued for Jobwork in that quarter. (if no transactions then leave it Blank)
2nd Table-5A in this table you have to mention all challans which you were received in that quarter but only those which were comes back to your premises after jobwork
3rd Table-5B in this table you have to mention those Challans which are Recieved back from the Job worker other than the Jobwork whom was such goods were originally sent.
4th Table-5C in this Table you have to mention those challans which were dispatched from the jobworker premises.
I suggest you, to please review the ITC-04 Jobwork utility file, you can understand the process very easily.
Yes. Form ITC-04 is filed on quarterly basis. So you need to file the returns with all the job work transactions for that period.
In your case you'll file with details of goods sent only as you mentioned that you haven't received the goods back.
Lets assume you sent goods on April & May but the goods were not retuned back during that quarter then you file ITC-04 with the details of the goods sent to job work for the quarter Apr-June. When the goods are received back you file the returns with that details in the respective quarter.
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