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 obligation continues when goods move between jobworkers; the principal must report such movements.
The obligation to file Form ITC-04 continues regardless of further transfers between job workers: movements of goods for job work must be reported to track goods sent and returned. The filing duty rests with the principal; if a job worker forwards goods while acting as principal they must file, but if they act under the original principal's instruction the original principal remains responsible. Form ITC-04 is used to report such dispatches and returns under job work arrangements.