Whether Jobworker is required to file Form-ITC-04 for goods sent to anlother jobworker for job work

[Gaurav Kathuria]

In a case, the Principal sends goods for Job work to Jobworker-A

Then the Jobworker-A sends the goods for further job work to job worker-B who send back the goods after job work to Jobworker-A.

In this scenerio, whether the Job worker-A is required to file Form-ITC-04 for the transaction between jobworker-A and Jobworker-B.

All the three parties are regsitered under GST Laws.

Kindly guide. Thank you in Advance

AI Summary

Form ITC-04 Filing Required by Jobworker-A for Goods Sent to Jobworker-B Under Rule 45(3) of CGST Rules A discussion on a forum addressed whether Jobworker-A must file Form ITC-04 when goods are sent to Jobworker-B for further job work. The consensus, supported by references to Rule 45(3) of the CGST Rules, is that Jobworker-A, acting as the principal, is required to file Form ITC-04 to track the movement of goods, regardless of subsequent processing by Jobworker-B. The form must be filed quarterly, detailing goods sent and returned. However, if Jobworker-A sends goods to Jobworker-B under the principal's instruction, Jobworker-A may not need to file.