Partly Job Work Process

[Basha AbdulRazack]

I need to clarify the point for the partly Job work Invoice Issue.

We are sending goods (A) to another company for Job work for which the job worker added some consumables (B) from their end and send it back to us (C)

I need clarification;

1. Can we raise GST Invoice for (A) product or sending in DC as Job work

2. Job Worker added only the value of B and their Labour work and charging GST is it correct? (They have not added the value of product A because they are receiving the product A in DC)

Please Explain.

AI Summary

Clarifying GST on Job Work: Principal's Tax Duty, Delivery Challan Use, and ITC 04 Compliance for Timely Returns. A discussion on a forum addresses the GST implications for partly job work processes. A user seeks clarification on invoicing for goods sent for job work, where consumables are added by the job worker. Responses highlight that the principal is responsible for tax liability, and the correct procedure involves using a delivery challan. Job workers should only charge GST on their labor and consumables, not the entire product value. It is emphasized that goods must be returned within a year to avoid additional tax, and compliance requires quarterly ITC 04 filing.