ITC-04 Filing | Receipt against previous quarter Job work Issue

[Natarajan Ramakrishnan]

Dear readers,

we are encountering a problem while filing ITC-04.

Wherein the system not considering the receipt against previous quarter Job work issues.

For Ex. we have raised Job work issue on 28th Sep 2017 and after completion the job work, received back the material on 20th Oct 2017

In the said example, while filing ITC-04 for Q 21718, system considers the Issue details to Job worker.

But while filing for Q31718 return, the job work receipt [ dtd 20th Oct 2017] system prompt for Issue no. but the same is already captured in the previous quarter.

kindly advice how to proceed the ITC-04 Filing

with regards

natarajan

[Rajagopalan Ranganathan]

Sir,

It appears that the job worker while returning the material after completion of job work the job worker has to issue a fresh challan containing details specified in rule 55 of CGST Rules, 2017. In this connection see the description of Column 2 of ITC-4

[PAWAN KUMAR]

Dear Sir,

YOu need to put the previous challan number and date, then please try, it will allow validating the sheet.

[Natarajan Ramakrishnan]

Dear readers,

Tried to post the issue voucher but could not complete..

for the kind attention of the readers, there is change in the format..which create an issue..could you pls lookinto and suggest

With regards

Natarajan

[KASTURI SETHI]

Go through Notification No.38/19-CT dated 31.8.19 waiving requirement to file Form ITC-04 for 17-18 and 18-19.

[Natarajan Ramakrishnan]

Dear readers,

Thank you all for the feedback..

Noted the waiver of ITC-04 from July 17 to March 2019

with regards

natarajan

[Ganeshan Kalyani]

Also, take note of the condition given in the said notification. You need to report the details of the transaction of inputs and capital goods not received back from the jow worker during July 2017 to March 2019 need to be reported.

[Ganeshan Kalyani]

"Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019."

AI Summary

ITC-04 filing: system validation of job-work receipts clarified; waivers apply but outstanding challans must be reported. When goods returned from a job worker are not recognised in Form ITC-04 because the portal seeks the original issue details, the returnee should obtain a fresh challan from the job worker with the particulars required under the rules and may enter the original challan number and date to validate filing. A waiver suspends routine ITC-04 filing for the initial implementation period, but requires reporting of challans for inputs and capital goods not received back as of the waiver cut-off in the designated serial of Form ITC-04 in the subsequent return.