TMI BlogITC 04 GST return -Service provider as a job worker - to be filed or not to be filedX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssesseee) 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 - 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 W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord 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 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 GOVIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DARAJAN - The Reply = The responsibility is of the principal. - ITC 04 GST return -Service provider as a job worker - to be filed or not to be filed - Query Started By: - venkataraman swaminathan Dated:- 14-9-2018 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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