https://www.taxtmi.com/forum/issue?id=114735 Short receipt of inputs from a job worker is treated as a taxable supply and the principal must pay GST on the quantity/value shortfall. The principal should quantify the tax on the short receipt and disclose the shortfall in the ITC-04 job-work/return disclosure so the GST liability and related ITC reconciliation are recorded. en-us Fri, 08 Mar 2019 12:38:50 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114735 Short receipt of inputs from a job worker is treated as a taxable supply and the principal must pay GST on the quantity/value shortfall. The principal should quantify the tax on the short receipt and disclose the shortfall in the ITC-04 job-work/return disclosure so the GST liability and related ITC reconciliation are recorded. Discussion-Forum GST Fri, 08 Mar 2019 12:38:50 +0530 https://www.taxtmi.com/forum/issue?id=114735