TaxTMI 
TaxTMI 
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
Goods sent for Job work out of India
22 Feb 2025 
2 Replies 
1297 Views Asked by
Customs jurisdiction governs goods sent abroad for job work; GST ITC 04 cannot record foreign job workers, manual intimation advised.
Sending goods out of India for job work is governed by customs jurisdiction, whose documentation and clearances are used to ensure return of goods; the ITC 04 GST form requires reporting the state of unregistered job workers but only lists Indian states and UTs, so foreign job workers cannot be entered, and taxpayers may make a manual intimation to the GST department and retain customs proof of the movement and return. (AI Summary)
Sending goods out of India for job work is governed by customs jurisdiction, whose documentation and clearances are used to ensure return of goods; the ITC 04 GST form requires reporting the state of unregistered job workers but only lists Indian states and UTs, so foreign job workers cannot be entered, and taxpayers may make a manual intimation to the GST department and retain customs proof of the movement and return. (AI Summary)