TaxTMI 
TaxTMI 
Sir whether ITC-04 required to filed when principal manufacturer send Non gst goods i.e liquor to job worker for bottling and labelling activity.
ITC-04 for transfer of Non GST goods
20 Oct 2021 
7 Replies 
2658 Views Asked by
ITC-04 filing not required for non-GST goods sent to job workers unless GST goods or a challan obligation exists.
ITC-04 is intended to disclose inputs and capital goods that attract GST and to capture non-return within prescribed periods; it contains no provision or table for non-GST goods like liquor, so such goods need not be included. The bottling and labelling service may itself attract GST, and a filing obligation for ITC-04 is practically triggered by a statutory challan requirement or the presence of GST goods sent to the job worker. (AI Summary)
ITC-04 is intended to disclose inputs and capital goods that attract GST and to capture non-return within prescribed periods; it contains no provision or table for non-GST goods like liquor, so such goods need not be included. The bottling and labelling service may itself attract GST, and a filing obligation for ITC-04 is practically triggered by a statutory challan requirement or the presence of GST goods sent to the job worker. (AI Summary)