ITC 04 GST return -Service provider as a job worker - to be filed or not to be filed

[venkataraman swaminathan]

Dear Sir

We are a job worker doing job work for our customer ' X ' . Registered with GST and paying GST undder SAC code.

Customer is giving all raw materials / components etc. and doiong machining / assembly and send back the FG to sutomer under DC .For our Labour charges we are paying GST under SAC Code.

for the Raw materials /components given by our Principal/ ie. by our customer , we need to send WIP components to our s/c vendors for further processing like machining / plating / painting / HT etc..activity. and we send the components to our s/c vendor under our Delivery challan and the entire transactions are under SAP/ERP.

In this connectiion ITC04 to be filed by only by Manufacturers only , ie. here by our customer as a principal manufacturer ( Our customer is also GST assesseee)

We request your views , is it necessary to file ITC 04 by us for the materials sent under our D.C.

of our customer materials.

thanking you

V Swaminathan

[SHIVKUMAR SHARMA]

ITC4 is to be filed by Prinipal Manufacturer only . Who send the Input/Capital goods for Job work to Job Worker..

[SHIVKUMAR SHARMA]

Please Read the Word Principal where I have mentioned Prinipal wrongly

[Rajagopalan Ranganathan]

Sir,

According to Section 143 (2) of CGST Act, 2017 " the responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal." Therefore responsibility of filing prescribed returns also lies with the principal.

[DR.MARIAPPAN GOVINDARAJAN]

The responsibility is of the principal.

AI Summary

Responsibility for filing ITC-04 rests with the principal, not the job worker, for materials sent to subcontractors. Filing responsibility for the ITC-04 return and maintenance of prescribed accounts for inputs and capital goods used in job work rests with the principal who supplies the materials; the job worker's forwarding of principal-owned materials to subcontractors under delivery challans does not shift that statutory duty.