TaxTMI 
TaxTMI 
ITC-04 for transfer of Non GST goods
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....TC-04 for transfer of Non GST goods<br> Query (Issue) Started By: - KARAN VERMA Dated:- 20-10-2021 Last Reply Date:- 31-10-2021 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Sir whether ITC-04 required to filed when principal manufacturer send Non gst goods i.e liquor to job worker for bottling and labelling activity. Reply By Shilpi Jain: The Reply: Reason for filing ITC-04 is to trac....
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....k the inputs that are being sent for job work and pay tax in case they are not received within the stipulated time. Going by this logic in case of non GST goods even though not returned within the time period there can be no liability for the non goods not returned. So need not be required to include in ITC-04 Reply By Ganeshan Kalyani: The Reply: Input or capital goods sent to job worker and re....
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....turned back is required to be disclosed in the return. It does not provide for non-gst goods. Also there is no table in ITC 04 to furnish non GST goods detail. Reply By KASTURI SETHI: The Reply: The activity of bottling and labelling activity for liquor attracts GST @18%. See the decision of AAAR, Maharashtra in the case of Crown Beers India Pvt. Ltd. - 2019 (7) TMI 1507 - APPELLATE AUTHORITY FO....
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....R ADVANCE RULING MAHARASHTRA Reply By Shilpi Jain: The Reply: Yes the service of bottling is liable. However, say if the liquor, which is non gst goods, is not received within the stipulated time then there would still be gst liability since liquor is not liable. Reply By Shilpi Jain: The Reply: However if there are other gst goods which are sent for job work then ITC 04 will be required to be....
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.... filed Reply By ABHISHEK TRIPATHI: The Reply: Dear Karan Ji, The first and foremost thing is whether you are supposed to issue a challan under R. 45(1), if you are not supposed to issue a challan then you are not supposed to file ITC-04. So, coming to 45(1), whether the rule has contemplated the situation of issuing challan in case of sending liquor, petrol etc. The answer is No. So, with all ....
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....possible explanations/background of issuing challans, your goods may not be under the ambit of 45(1). Hence no filing of ITC-04. Reply By Shilpi Jain: The Reply: Yes. This is the right way to look at things!<br> Discussion Forum - Knowledge Sharing ....