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    <title>Whether Jobworker is required to file Form-ITC-04 for goods sent to anlother jobworker for job work</title>
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    <description>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&#039;s instruction the original principal remains responsible. Form ITC-04 is used to report such dispatches and returns under job work arrangements.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119650</link>
      <description>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&#039;s instruction the original principal remains responsible. Form ITC-04 is used to report such dispatches and returns under job work arrangements.</description>
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