GST Practitioner & Accounts
15045 Points
Joined March 2014
When principal sent goods to Job worker for job work , ITC-04 is applicable to principal . The details of challans in respect of goods dispatched to a Job worker or received form a job worker or sent form one job worker to another during a quarter shall be incuded in FROM GST- ITC -04 furnished for that period on or before the twenty -fifth day of the month succeding the said quarter.