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

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.