TaxTMI 
TaxTMI 
Sir. A jewellery shop M/s. XYZ issues gold for ornaments making to Mr.A who undertakes Job Work both by himself and Mr.A also gives to other Karigar for Ornaments Making and Mr.A finally raises a GST bill For Jobwork to M/s.XYZ. Who should File ITC -04 in the above case?
ITC-04 under GST
10 Dec 2021 
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Principal's GST return obligation: principal must file ITC-04 for job-worked goods, with half yearly filing requirement.
The principal who sends inputs or capital goods for job work must file ITC-04, keep proper accounts, and may send goods between job-workers; failure to bring back or supply the goods within the statutory time frame results in the sending being treated as a supply by the principal. ITC-04 is filed on a half yearly basis. (AI Summary)
The principal who sends inputs or capital goods for job work must file ITC-04, keep proper accounts, and may send goods between job-workers; failure to bring back or supply the goods within the statutory time frame results in the sending being treated as a supply by the principal. ITC-04 is filed on a half yearly basis. (AI Summary)