Annexure 4(5) & Annexure 4( 6) Job work difference

[Asked by Guest]

dear sir,

annexure 4 5 and annexure 4 6 job work challan difference beetwen

and rule and notification of 4 5 and 4 6 Job work

[Mahir S]

Sir,

The annexure that you have mentioned in your query are basically sub-rule 4 (5) and 4 (6) of cenvat credit rules 2004, pertaining to job work. Regarding annexure, the following annexures register/record are to be maintained under job work :-

1. Annexure IV Stock Register for Goods sent for Processing / Job Working
2. Annexure V Account of Receipt of Raw Material, Inputs, Partial Process Goods, Semi Finished Goods
3. Annexure II Challan for Job Work
4. Annexure VI / Subsidiary Challan for Job Work

AI Summary

Job work record obligations under Cenvat rules require specific annexures and challans to be maintained for processing.
Difference between sub-rule 4(5) and 4(6) of Cenvat Credit Rules concerns job work compliance and required records. The specified records to be maintained for job work are Annexure IV (Stock Register for Goods sent for Processing/Job Working), Annexure V (Account of Receipt of Raw Material, Inputs, Partially Processed Goods, Semi-Finished Goods), Annexure II (Challan for Job Work) and Annexure VI (Subsidiary Challan for Job Work).