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    <title>Query related to Table no. 5A of Form ITC-04</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=120941</link>
      <description>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.</description>
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      <law>GST</law>
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