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Itc 04

manoj (student) (5205 Points)

16 February 2019

My client is a job worker he is regularly filling FORM 3B

My quarry is who will fill form ITC 04

Whether Principal or Job Worker

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10 Replies

Pankhuri Agrawal (Chartered Accountant) (412 Points)
Replied 16 February 2019

principal needs to file itc-04

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manoj (student) (5205 Points)
Replied 16 February 2019

Then only job worker has to file FORM 3B?

Pankhuri Agrawal (Chartered Accountant) (412 Points)
Replied 16 February 2019

as per my understanding, both needs to file 3b

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 16 February 2019

Yes , Every regular registered dealer is liable to file GSTR3b

pritesh (CA Final student) (7101 Points)
Replied 16 February 2019

Principle is required to file itc 04

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manoj (student) (5205 Points)
Replied 17 February 2019

whether Job worker has to file GSTR 1

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 17 February 2019

Yes .....................

manoj (student) (5205 Points)
Replied 17 February 2019

but when I inquired from cbec they said FORM 3B Plus ITC 04 No GSTR 1 Please confirm

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 17 February 2019

As per Section 39CGST Act : Every registered person other than paying tax u/s 10, 51, 52 & ISD is required file Monthly outward & inward supply .

Hence Jobworker is registered as reqular tax payer is liable to file 3b, & GST1.

Kindly Ask from cbec from whom you enquired that how will job worker will pay is his netoff liability (GST) ,... & how the entries in 2a of principal get reflected if job worker will not file GSTR 1