TaxTMI 
TaxTMI 
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
ITC04 Return
01 Aug 2023 
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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. (AI Summary)
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. (AI Summary)