TaxTMI 
TaxTMI 
Query related to Table no. 5A of Form ITC-04
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....uery related to Table no. 5A of Form ITC-04 <br> Query (Issue) Started By: - Anand Nahar Dated:- 3-6-2026 Goods and Services Tax - GST <br> Got 4 Replies <br> GST<br> <br> Please clarify the reporting requirement for Table 5A of the ITC-04 utility. If 50 units of raw materials are sent to a job worker and, after processing, 1 finished product is received back, should Table 5A reflect the quantity ....
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....of raw materials sent or the quantity of finished goods received from the job worker? --Reply By: Shilpi Jain The Reply: Qty of RM. Since we are trying to ensure that what was sent has been received back within time limit. --Reply By: YAGAY andSUN The Reply: Table 5A of Form GST ITC-04 is intended to report the goods received back from the job worker (or received from one job worker by anoth....
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....er job worker), and therefore the quantity should be reported based on the goods actually received back, not the quantity originally sent. Accordingly, if 50 units of raw material are sent to the job worker and, after processing, 1 finished product is returned, Table 5A should reflect the quantity of the finished product received back (i.e., 1 unit) along with the relevant details of the challan u....
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....nder which the goods were originally sent. The purpose of ITC-04 is to track the movement of goods sent for job work and their subsequent receipt or supply. Therefore, Table 4 captures the details of goods sent to the job worker, whereas Table 5A captures the details of goods received back after processing. The quantity reported in Table 5A should correspond to the nature and quantity of the goods....
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.... returned by the job worker, even if the quantity differs from the inputs originally sent due to the manufacturing or processing activity undertaken. However, as a practical matter, the principal should maintain proper records establishing the correlation between the raw materials sent and the finished goods received, including details of input-output ratios, process loss, scrap generation (if any....
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....), and job-work records, so that the movement reported in ITC-04 can be reconciled with the books of account and supporting documents. --Reply By: Ganeshan Kalyani The Reply: Table 5A will have detail of FG or semi-FG received from Job worker. --Reply By: Raam Srinivasan Swaminathan Kalpathi The Reply: Dear Querist The inputs alone must be populated. This is purely for reconciliation purpose....
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....s. GST law only mandates the details of the consumption of the original raw materials and other inputs. Thanks <br>***<br> Discussion Forum - Knowledge Sharing....