GST on Job Work charges

[Guest]

Please let me know where to enter the job work charges paid under GST, where my job worker is un-registered and am paying using RCM

[DR.MARIAPPAN GOVINDARAJAN]

Your query is not clear.

[Guest]

Hello sir,

Am sending my raw materials for processing with a unregistered job worker, As Job worker charges are taxable under GST, where to enter all the job work details in GST form

[PAWAN KUMAR]

All inward supplies to report in GSTR-2

[Rajagopalan Ranganathan]

Sir,

You have to enter the details under column 4 of GSTR-2. This is meant for inward supplies on which tax is to be paid on reverse charge.

[Ganeshan Kalyani]

Yes it is an inward supply.

AI Summary

Reverse charge on job work: report unregistered job worker charges as inward supplies in the return's reverse charge column. When a principal pays job work charges to an unregistered job worker under the reverse charge mechanism, those payments are treated as inward supplies liable to reverse charge and must be reported in the purchaser's inward-supply return section for supplies on which tax is payable under reverse charge.