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WHO FILED ITC 04

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LAW STUDIO ASSOCIATES

252 Points Posted on 18 December 2020

Dear sir ITC04 kise bharna hai job worker ko ya principal ko
jab goods transfer hokar job worker ke yaha se ja raha hai dusre job worker ke paas work ke liye to kya kya lagega ewaybill ke sath ITC04 bhi ya nahi

Replies (3)

Quick Summary

This discussion clarifies who is responsible for filing Form GST ITC-04, confirming it's the principal, not the job worker. It covers the quarterly submission requirement for goods dispatched to, received from, or transferred between job workers. The use of delivery challans for principal-to-job worker transfers is also explained, along with the necessity of e-way bills for such movements.

Naga Upendra

161 Points Posted on 18 December 2020

FORM GST ITC-04 must be submitted by the principal every quarter. He must include the details of challans in respect of the following-

Goods dispatched to a job worker or

Received from a job worker or

Sent from one job worker to another

And you can use delivery challan for transfer of goods from principal to job worker

CA Sanjay Baheti

PROPRIETOR

1160 Points Posted on 19 December 2020

Dear Expert

Can you confirm in case of inputs being sent on job to job worker whether e-way bill is to prepared mandatory and sent along with delivery challan or simply delivery challan is sufficient for job work.