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Goods sent for Job work out of India, Goods and Services Tax - GST

Issue Id: - 119634
Dated: 22-2-2025
By:- Indirect Tax

Goods sent for Job work out of India


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One of the Manufacturer sends goods out of India for Job work? What compliance needs to be done by Manufacturer. In ITC-04 form, it is mandatory to report the state of unregistered Job worker. But the drop down provides only the Indian States and UT. How to report Foreign Job worker in this case

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1 Dated: 23-2-2025
By:- RaamSrinivasan Kalpathi

I am of the opinion that sending goods for job work outside India fall under Customs jurisdiction there is no need to intimate GST department on this.  Customs have their own documentation to ensure that the goods are returned.  Recently one of our directors carried prototypes of our products to USA and we reported the same only to Customs authorities who provided the necessary clearances.  Thanks 


2 Dated: 25-2-2025
By:- Shilpi Jain

In addition to the Customs requirements, which would depend on what is sent and what is got back after job work, you could also make a manual intimation to dept that u are unable to make this entry in ITC-04.


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