Goods sent for Job work out of India

[KSA Associates]

One of the Manufacturer sends goods out of India for Job work? What compliance needs to be done by Manufacturer. In ITC-04 form, it is mandatory to report the state of unregistered Job worker. But the drop down provides only the Indian States and UT. How to report Foreign Job worker in this case

[Raam Srinivasan Swaminathan Kalpathi]

I am of the opinion that sending goods for job work outside India fall under Customs jurisdiction there is no need to intimate GST department on this.  Customs have their own documentation to ensure that the goods are returned.  Recently one of our directors carried prototypes of our products to USA and we reported the same only to Customs authorities who provided the necessary clearances.  Thanks 

[Shilpi Jain]

In addition to the Customs requirements, which would depend on what is sent and what is got back after job work, you could also make a manual intimation to dept that u are unable to make this entry in ITC-04.

AI Summary

Manufacturer Seeks Guidance on Reporting Foreign Job Work in ITC-04; Customs Compliance Highlighted as Key Requirement A manufacturer queried about compliance for sending goods abroad for job work, specifically regarding reporting foreign job workers in the ITC-04 form, which only lists Indian states. One respondent suggested that such transactions fall under Customs jurisdiction, requiring no GST department notification, citing a case where prototypes were handled through Customs. Another respondent advised making a manual intimation to the department about the inability to report this in ITC-04, in addition to fulfilling Customs requirements based on the goods sent and received.