TaxTMI 
TaxTMI 
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?
Query related to Table no. 5A of Form ITC-04
03 Jun 2026 
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Job work reporting under GST ITC-04: debate over whether Table 5A should show raw materials sent or finished goods returned.
Table 5A of Form GST ITC-04 is discussed as a reporting field for goods moved to and returned from job work. The issue is whether it should record the quantity of raw materials originally sent or the quantity of finished or semi-finished goods received back after processing. Views differ: one says the entry should reflect the raw materials sent for reconciliation, while another says it should capture the goods actually received back, with challan details and supporting job-work records. (AI Summary)
Table 5A of Form GST ITC-04 is discussed as a reporting field for goods moved to and returned from job work. The issue is whether it should record the quantity of raw materials originally sent or the quantity of finished or semi-finished goods received back after processing. Views differ: one says the entry should reflect the raw materials sent for reconciliation, while another says it should capture the goods actually received back, with challan details and supporting job-work records. (AI Summary)