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?

[Shilpi Jain]

The series of the job work challan used during the tax period should be disclosed in table 13 of GSTR-1.

Yes the Bill to ship to should be used

The value in delivery challan should be the actual value of the goods being sent i.e. same as vendors value.

ITC -04 is presently required to be filed. Yes there are some errors popping up while filing which need to be tackled.

[Ganeshan Kalyani]

I agree with the reply of Shilpi Ma'am.

Delivery challan issued to job work need to be reported in table 13 of GSTR-1. Serial number of challan from and to and then total challan issued, cancelled and net issued to be reported.

Yes supplier should raise e-way bill by mentioning your firm name under 'bill to' and your job worker's name under 'ship to' column. Further the value as appearing in tax invoice raised on you should be mentioned in e-way bill as well.

ITC 04 filing for July 2017 to March 2019 was waived off. Thereafter it is applicable and to be filed every quarter.

[KASTURI SETHI]

I am really thankful to both experts for enrichment of my knowledge.

[MUKUND THAKKAR]

I think need not show details of challan issued by principal in respect of Job work in GSTR-1. This table is require to mention challan issue in relevance of sending goods on approval basis, or in case of continues supply.

For job work challan separate facility by way of ITC-04.

AI Summary

Job work delivery challan reporting: disclose challans in return, use bill to/ship to and declare invoice value consistently. Job work delivery challans should be disclosed in the principal's challan reporting table, showing series and serial numbers and counts issued, cancelled and net issued. When goods move directly to a job worker, suppliers must use the bill to/ship to mechanism and record in the delivery challan and e way bill the invoice value charged by the supplier to the principal. ITC 04 is required to be filed periodically to report inputs sent to/received from job workers.