Query related to Table no. 5A of Form ITC-04

[Anand Nahar]

Please clarify the reporting requirement for Table 5A of the ITC-04 utility. If 50 units of raw materials are sent to a job worker and, after processing, 1 finished product is received back, should Table 5A reflect the quantity of raw materials sent or the quantity of finished goods received from the job worker?

[Raam Srinivasan Swaminathan Kalpathi]

Dear Querist

The inputs alone must be populated. This is purely for reconciliation purposes. GST law only mandates the details of the consumption of the original raw materials and other inputs.

Thanks

AI Summary

GST reporting requirement in Table 5A of ITC-04 concerns quantity disclosure for job work movements. The reporting requirement for Table 5A of Form ITC-04 concerns whether the quantity disclosed in a job work transaction should reflect the raw materials sent to the job worker or the finished goods received back after processing. The query asks how Table 5A should capture that movement for GST reporting purposes and seeks clarification on the correct quantity to be reported in the utility.