Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post a Query
Post a New Query
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID : 118672
- 0 -

ITC04 Return

Date 01 Aug 2023
Replies7 Answers
Views 1257 Views
Asked By

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

7 answers
Sort by

Old Query - New Comments are closed.

Hide
- 0
Replied on Aug 1, 2023
1.

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.

- 0
Replied on Aug 1, 2023
2.

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

- 0
Replied on Aug 1, 2023
3.

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

- 0
Replied on Aug 2, 2023
4.

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

- 0
Replied on Aug 3, 2023
5.

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

- 0
Replied on Aug 3, 2023
6.

Agreed with the view of Ms. Shilpi Ji.

- 0
Replied on Aug 8, 2023
7.

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

Old Query - New Comments are closed.

Hide
Recent Issues