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TMI BlogWhether Jobworker is required to file Form-ITC-04 for goods sent to anlother jobworker for job workX X X X Extracts X X X X X X X X Extracts X X X X ..... Whether Jobworker is required to file Form-ITC-04 for goods sent to anlother jobworker for job work X X X X Extracts X X X X X X X X Extracts X X X X ..... back the goods after job work to Jobworker-A. In this scenerio, whether the Job worker-A is required to file Form-ITC-04 for the transaction between jobworker-A and Jobworker-B. All the three parties are regsitered under GST Laws. Kindly guide. Thank you in Advance Reply By Sadanand Bulbule: The Reply: In terms of Rule 45 [3] of the CGST Rules, filing of ITC-04 is mandatory, irrespective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; of number of change of hands in the chain of such transactions. Invocation of Section 125 depends upon the prudence of the AO. Reply By YAGAY andSUN: The Reply: Rule 45(3) of the CGST Rules pertains to the filing of Form ITC-04 for job work. Specifically, Rule 45(3) provides the requirement for the principal (the person who is sending goods for job work) to file Form ITC-04 when the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are sent to a job worker and, in certain cases, when they are sent between different job workers for further processing. Here's what Rule 45(3) states in detail: Rule 45(3) - Form ITC-04 Filing Requirement * Goods sent to job worker: When the principal sends goods to a job worker for processing, the principal is required to report this in Form ITC-04. * Further processing by another jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b worker: If the goods sent for job work are further sent by the first job worker (Jobworker-A) to another job worker (Jobworker-B) for further processing, the principal (Jobworker-A, in your scenario) is still required to report this transaction in Form ITC-04. * Time limit for filing: Form ITC-04 must be filed quarterly, with the details of goods sent and returned for job work. The due date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing is within 15 days after the end of the quarter during which the goods were sent or returned. Key Points to Remember from Rule 45(3): * Responsibility of Principal: The principal (Jobworker-A) is responsible for filing Form ITC-04, even if the goods are further sent to another job worker (Jobworker-B). This is because the principal has to track the movement of goods sent for job wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k. * Goods sent to another job worker: If Jobworker-A sends the goods to Jobworker-B, even though Jobworker-B performs further processing, Jobworker-A must report the dispatch and receipt of the goods in Form ITC-04. * Form ITC-04 Contents: The form will contain details of: * Goods sent to job workers. * Goods sent to another job worker for further job work (if applicable). * Goods r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturned after job work.
Conclusion:
In the scenario you described:
* Jobworker-A must file Form ITC-04 for the transaction involving the goods sent to Jobworker-B for further job work and the return of goods from Jobworker-B back to Jobworker-A.
The purpose is to ensure proper tracking and compliance for the movement of goods under job work arrangements. X X X X Extracts X X X X X X X X Extracts X X X X ..... ng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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