ITC04 Return

[SANJAY JAIN]

The supplier sent the goods in a container. The empty container will be returned by the buyer. Whether the movement of the container is required to be reported in ITC-04 return? Thanks in advance

[GUNASEKARAN K]

The Container used to send Inputs to job worker;

Say Container is your tangible assets;

1. The job worker unload the inputs and send back the Empty Container immediately then not impact in Form ITC-04 - Since the container used for conveyance purpose.

2. The job worker kept the Inputs & Container (Capital Goods) for a period of time to complete the job work process and send back to the principal within a period of time - Should be reported in ITC-04.

Inputs - Within 180 days | Capital Goods - 3 Years

Section 19 of the CGST Act, 2017 defines provisions in respect of ITC for inputs and capital goods sent for Job Work. The Principal or the registered person can claim ITC on inputs or capital goods sent to a job worker for Job Work.

Furthermore, the Principal can also claim ITC if such inputs or capital goods are sent to the job worker for job work without being first brought to the place of business of the Principal.

Thus, a Principal needs to report the details of the goods sent or received from a job worker during a particular quarter in Form GST ITC-04.

[GUNASEKARAN K]

Please ignore the time limit mentioned in my previous reply;

Time limit for the principal manufacturer to receive back the Inputs / Capital Goods;

Inputs - 1 Year (The supply of the inputs to the job work shall be returned back to the Principal within a year)

Capital Goods - 3 Years

[KASTURI SETHI]

I agree with the views of Sh.Gunasekaran K Ji.

[Ganeshan Kalyani]

The movement of container is not required to be reported in ITC 04.

[Shilpi Jain]

As per rule 138(14)(m) no eway bill is required for transportation of empty cargo containers.

Also these containers are not goods on which any process or treatment is undertaken by the job worker. So there will not be any requirement of issuing delivery challan for this and thereby no need for reporting in ITC-04

[Ganeshan Kalyani]

Agreed with the view of Ms. Shilpi Ji.

[Padmanathan KV]

Agreed with views of experts. It is not required to be reported in ITC-04.

AI Summary

Reporting of empty containers in ITC 04 is unnecessary where containers are merely returned and not treated as inputs.
Reporting of empty containers in Form ITC-04 depends on whether the container is treated as part of inputs or capital goods sent for job work and on return timelines; immediate return after unloading for conveyance does not require ITC-04 reporting, whereas containers treated as capital goods or accompanying inputs retained beyond prescribed periods must be reported.