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    <title>Job work delivery challan return</title>
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    <description>Job work delivery challans should be disclosed in the principal&#039;s challan reporting table, showing series and serial numbers and counts issued, cancelled and net issued. When goods move directly to a job worker, suppliers must use the bill to/ship to mechanism and record in the delivery challan and e way bill the invoice value charged by the supplier to the principal. ITC 04 is required to be filed periodically to report inputs sent to/received from job workers.</description>
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