Goods and capital goods sent to a job-worker require detailed reporting of quantities, taxable value, and GST component breakdown.

Form GST ITC-04 is the reporting mechanism for Input Tax Credit on goods and capital goods sent to a job-worker and received back, requiring GSTIN and identification details, job-worker particulars, description, quantity, taxable value, place of supply, receipt/delivery dates, and separate tax component entries for CGST, SGST, UTGST, IGST and Cess; it also provides sections for amendments to sent/received details and requires an authorized verification declaration.

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