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ITC 04 GST return -Service provider as a job worker - to be filed or not to be filed, Goods and Services Tax - GST

Issue Id: - 114146
Dated: 14-9-2018
By:- venkataraman swaminathan
ITC 04 GST return -Service provider as a job worker - to be filed or not to be filed

  • Contents

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 raw 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 to 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 Swaminathan

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Posts / Replies

Showing Replies 1 to 4 of 4 Records

1 Dated: 14-9-2018

ITC4 is to be filed by Prinipal Manufacturer only . Who send the Input/Capital goods for Job work to Job Worker..

2 Dated: 14-9-2018

Please Read the Word Principal where I have mentioned Prinipal wrongly

3 Dated: 14-9-2018
By:- Rajagopalan Ranganathan


According to Section 143 (2) of CGST Act, 2017 " the responsibility 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.

4 Dated: 14-9-2018

The responsibility is of the principal.


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