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Query related to ITC 04

Mohit Chaudhary (Student) (142 Points)

09 May 2021

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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15 Replies

prasad Nilugal (3914 Points)
Replied 09 May 2021

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 .

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 09 May 2021

Yes ITC 04 is mandatory.

If goods are not returned back then GST is applicable

RENU SHARMA (1388 Points)
Replied 09 May 2021

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

Lotus Agrawal (Practice) (1361 Points)
Replied 09 May 2021

Agreed with all

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 09 May 2021

Agreed

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Mohit Chaudhary (Student) (142 Points)
Replied 09 May 2021

Thank You Sir

Bhavika Kothari (CA) (1258 Points)
Replied 14 May 2021

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

Mohit Chaudhary (Student) (142 Points)
Replied 15 May 2021

Thank You Ma'am

Ravinder Singh (Direct & Indirect Taxation professional) (110 Points)
Replied 15 May 2021

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)

Attached File : 379606 20210515111429 table 5c.jpg downloaded: 127 times

Mohit Chaudhary (Student) (142 Points)
Replied 15 May 2021

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.

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Ravinder Singh (Direct & Indirect Taxation professional) (110 Points)
Replied 15 May 2021

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.

1 Like

Mohit Chaudhary (Student) (142 Points)
Replied 17 May 2021

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.....?

Ravinder Singh (Direct & Indirect Taxation professional) (110 Points)
Replied 17 May 2021

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.

Goutam Hebbar (Articled Assistant) (53 Points)
Replied 17 May 2021

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.