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

AI Summary

Job Worker Not Required to File ITC 04; Responsibility Lies with Principal Manufacturer Under Section 143(2) CGST Act 2017. A job worker inquires whether they need to file ITC 04 for materials sent under their delivery challan for further processing. The consensus among respondents is that ITC 04 should be filed by the principal manufacturer, not the job worker. According to Section 143(2) of the CGST Act, 2017, the principal is responsible for maintaining proper accounts and filing necessary returns for inputs or capital goods. The job worker is not required to file ITC 04 as the responsibility lies with the customer, who is the principal manufacturer and a GST assessee.