Understanding Newly Substituted GST ITC-04 – Details of goods/capital goods sent to job worker and received back

Defining ‘job work’ in simple terms can be undertaking any process on the inputs / semi-finished goods supplied by the principal manufacturer. However, the statutory definition of ‘job work’ is contained in section 2 (68) of the Central Goods and Service Tax Act, 2017 which means ‘any treatment or process undertaken by a person on goods belonging to another registered person’.

Provisions relating to conditions and restrictions in respect of inputs and capital goods sent to the job worker are contained under rule 45 of the Central Goods and Service Tax Rules, 2017. As per rule 45 (3) of the said rules, the principal manufacturer is required to file FORM GST ITC-04 mentioning therein details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another job worker.

DUE DATE OF FILING FORM GST ITC-04 –

As per rule 45 (3), the detail in FORM GST ITC-04 needs to be filed on the quarterly basis on or before the 25th day of the month succeeding the said quarter.

NEWLY SUBSTITUTED FORM GST ITC-04 –

Vide sr. no. 9 of notification no. 39/2018 – Central Tax dated 4th September, 2018, the Central Board of Indirect Taxes and Customs has substituted earlier FORM GST ITC-04 with the new form and the details contained in substituted FORM GST ITC-04 are summarized hereunder –

1. GSTIN

2. Legal name

Trade name (if any)

3. Period

4. Details of inputs/ capital goods sent for job work –

Details of input / capital goods to be provided in sr. no. 4 should include inputs / capital goods directly sent to the place of business / premises of the job worker and the details need to be provided in the below mentioned table –

GSTIN
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Types of goods (i.e. input or capital goods)
Rate of tax (%)
Central tax
State / UT tax
Integrated tax
cess

It must be noted that in case the job worker is not registered, instead of GSTIN, state of job worker needs to be mentioned.

5. Details of inputs / capital goods received back from job worker or send out from the business place of job work –

(A) Details of inputs / capital goods received back from job worker to whom such goods were sent for job work –

Under the below mentioned table, details of inputs/ capital goods which has been received back from the job worker need to be mentioned –

GSTIN Challan No. issued by the job worker under which goods have been received back Date of challan issued by the job worker under which goods have been received back Description of goods UQC Quantity Original challan no. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by the job worker Losses & wastes
UQC Quantity
1 2 3 4 5 6 7 8 9 10 11

The above table is self-explanatory, however, sr. no. 2 and 3 are mandatory only in the case where fresh challan are required to be issued by the job worker. Further sr. no. 7 and 8 may not be filled if it is not possible to do one-to-one correspondence between goods sent for job work and goods received back after job-work.

(B) Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work –

In the case where the goods have been sent for further job work from the premises of the job worker and such goods have been received back by the principal manufacturer, details of such inputs / capital goods need to be provided under below mentioned table –

GSTIN
Challan No. issued by the job worker under which goods have been received back
Date of challan issued by the job worker under which goods have been received back
Description of goods
UQC
Quantity
Original challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by the job worker
Losses & wastes
UQC Quantity
1 2 3 4 5 6 7 8 9 10 11

The above table is self-explanatory, however, sr. no. 2 and 3 are mandatory only in the case where fresh challan are required to be issued by the job worker. Further sr. no. 7 and 8 may not be filled if it is not possible to do one-to-one correspondence between goods sent for job work and goods received back after job-work.

(C) Details of inputs / capital goods sent to job worker and subsequently supplied from the premises of job worker –

In case the inputs/ capital goods supplied by the principal manufacturer to job worker, for job work purpose, has been subsequently supplied from the premises of the job worker, details of such transaction needs to be provided in the below mentioned table –

GSTIN
Invoice No. in case supplied from the premises of job worker issued by the principal
Invoice date in case supplied from the premises of job worker issued by the principal
Description of goods
UQC
Quantity
Original challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by the job worker
Losses & wastes
UQC
Quantity
1 2 3 4 5 6 7 8 9 10 11

The above table is self-explanatory, however it must be noted that, details in sr. no. 7 and 8 may not be filled if it is not possible to do one-to-one correspondence between goods sent for job work and goods received back after job-work.

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