TaxTMI 
TaxTMI 
ITC 04 GST return -Service provider as a job worker - to be filed or not to be filed
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....TC 04 GST return -Service provider as a job worker - to be filed or not to be filed<br> Query (Issue) Started By: - venkataraman swaminathan Dated:- 14-9-2018 Last Reply Date:- 14-9-2018 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Sir We are a job worker doing job work for our customer " X " . Registered with GST and paying GST undder SAC code. Customer is giving all r....
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....aw materials / components etc. and doiong machining / assembly and send back the FG to sutomer under DC .For our Labour charges we are paying GST under SAC Code. for the Raw materials /components given by our Principal/ ie. by our customer , we need to send WIP components to our s/c vendors for further processing like machining / plating / painting / HT etc..activity. and we send the components t....
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....o our s/c vendor under our Delivery challan and the entire transactions are under SAP/ERP. In this connectiion ITC04 to be filed by only by Manufacturers only , ie. here by our customer as a principal manufacturer ( Our customer is also GST assesseee) We request your views , is it necessary to file ITC 04 by us for the materials sent under our D.C. of our customer materials. thanking you V Sw....
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....aminathan Reply By SHIVKUMAR SHARMA: The Reply: ITC4 is to be filed by Prinipal Manufacturer only . Who send the Input/Capital goods for Job work to Job Worker.. Reply By SHIVKUMAR SHARMA: The Reply: Please Read the Word Principal where I have mentioned Prinipal wrongly Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 143 (2) of CGST Act, 2017 " the responsibility....
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.... for keeping proper accounts for the inputs or capital goods shall lie with the principal." Therefore responsibility of filing prescribed returns also lies with the principal. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: The responsibility is of the principal.<br> Discussion Forum - Knowledge Sharing ....