13 January 2019
If the principal manufacturer send goods to jobworker for further processing through delivery challan during the quarter and receive back the goods from jobworker in next quarter, then how will this matter to be reported in filing of GST ITC-04.
As, In next quarter recd back from jobworker, the original challan issued in previous quarter was not shown while filing
14 January 2019
You need to show only the goods sent to job worker and received from job worker. There is no need to match the goods sent and goods received. All you need to mention the serial number of delivery challan when the goods are received. Please note input goods should be received within 1 year and capital goods within 3 years sent for job work.
CAclubindia
