Job work delivery challan return

[Rajat Bakliwal]

Is it required to fill details of delivery challans issued to job worker by principal in principal's form GSTR-1.Under what column are such details to be mentioned.

When goods are moving from vendor directly to job worker without coming to principals premises, should seller use bill to ship to format and fill job workers details in ship to ? What amt is to be filled in delivery challan issued by principal to job worker here, like if seller has billed principal by 100+18%gst=118rs.What amt must principal write in delivery challan? Total amt 100 rs cgst:9rs ,sgst 9rs or total amt: 118 , cgst 10.62 ,sgst 10.62.Please clarify. Is ITC 04 waived after 2020 also.Most accountants cannot fill ITC-04.Many Ca's skip filling of ITC-04 on behalf of their clients.Is it mandatory to fill ITC-04?

AI Summary

Clarification on Reporting Delivery Challans in GSTR-1: Use Table 13 for 'Bill to Ship to' Format, ITC-04 Mandatory Quarterly. A participant in a discussion forum inquired about the requirements for reporting delivery challans issued to job workers in the principal's GSTR-1 form under GST regulations. The responses clarified that such challans should be reported in table 13 of GSTR-1, using a 'bill to ship to' format when goods move directly from a vendor to a job worker. The delivery challan should reflect the vendor's value of the goods. Filing of ITC-04, which was waived from July 2017 to March 2019, is mandatory quarterly thereafter. Opinions varied on whether job work challans need to be shown in GSTR-1.