GST: Filing of Form ITC-04 for July 2017 to March 2019 is waived off

[Ganeshan Kalyani]

On the basis of recommendations of GST Council CBIC vide Notification no. 38/2019-Central tax dated 31.08.2019 has waived of the requirement of furnishing the details of challans in FORM ITC-04 for the period from July 2017 to March 2019. However, the taxpayer has to furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31^st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

The procedure of job work is given under section 143 of CGST Act, 2017. As per the provision a taxpayer can send inputs or capital goods, other than moulds and dies, jigs and fixtures, or tools to a job worker for job work and from there subsequently send to another job worker and likewise. There is a condition that the principal who has sent the inputs or capital goods other than moulds and dies, jigs and fixtures, or tools should receive the inputs or capital goods which was sent by the principal to job worker back within one year in case of input and three years in case of capital goods.

A principal may also supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, with one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be. However, the principal can supply as mentioned provided that he has added in his GSTIN the place of business of the job worker.

In case the principal does not receives back the inputs and capital goods or supply them within the period of one year or three years then it would be assumed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out.

Any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered.

Rule 45 provides for the conditions and restrictions in respect of inputs and capital goods sent to the job worker. As per this rule, a principal should send the inputs, semi-finished goods or capital goods to the job worker under a challan. Challan should also be issued when the goods are directly sent to the job worker.

The principal shall furnish the details of challans in respect of goods dispatched to a job worker or received from a job worker during a quarter shall be included in FORM GST ITC-04 on or before twenty-fifth day of the month succeeding the said quarter. If the inputs or capital goods are not received with the aforesaid period then the principal shall furnish the details in GSTR-1 and pay the applicable tax.

GST was implemented w.e.f. July 2017. The quarter July 2017 to September, 2017 was the first quarter for which FORM GST ITC-04 was required to be filed by 25^th October, 2017. The due date of July 2017 to September, 2017 was extended to 30^th November, 2017 vide Notification no. 53/2017-Central Tax dated 28^th October 2017. The due date was extended for the period from July, 2017 to June, 2018 till the 30th day of September, 2018 vide Notification No. 40/2018 – Central Tax dated 4^th September, 2018.

The due date was extended for the period from July, 2017 to September, 2018 till the 31st day of December, 2018 vide Notification No. 59/2018 – Central Tax dated 26^th October, 2018.

The due date was extended for the period from July, 2017 to December, 2018 till the 31st day of March, 2019 vide Notification No. 78 /2018 – Central Tax dated 31^st December, 2018.

The due date was extended for the period from July, 2017 to March, 2019 till the 30th day of June, 2019 vide Notification No. 15/2019 – Central Tax dated 28^th March, 2019.

The due date was extended for the period from July, 2017 to June, 2019 till the 30th day of June, 2019 vide Notification no. 32/2019-Central Tax dated 28.06.2019 July 2017 to June, 2019 till 31.08.2019.

Now the filing of return of FORM GST ITC-04 for the period from July 2017 to March, 2019 is waived off vide Notification no. 38/2019-Central tax dated 31.08.2019.However, the principal has to furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31^st March, 2019, in serial number 4 of FORM GST ITC-04 for the quarter April-June, 2019.