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of <h1>Challan Required for Goods Sent to Job Workers Under GST; Form ITC-04 Must Be Filed Timely as per Rules</h1> Inputs, semi-finished goods, or capital goods sent to a job worker must be accompanied by a challan issued by the principal, which may be endorsed by job workers if goods move between them or return to the principal. The challan must contain specified details, and information on goods dispatched or received must be reported in FORM GST ITC-04 within prescribed periods. If inputs or capital goods are not returned within the stipulated time, they are deemed supplied by the principal to the job worker on the date sent, making the principal liable to pay tax and interest. Capital goods include plant and machinery, and specific valuation rules apply for exempt supplies. The provisions aim to regulate the movement and accounting of goods sent for job work under GST compliance.
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