The Central Board of Indirect Taxes and Customs (CBIC) reminded the GST Taxpayers that just 2 days are left to file Form ITC-04 in respect of inputs/capital goods sent to or received from a job worker.
The due date for filing Form ITC-04 in respect of inputs/capital goods sent to a job worker or received from a job worker, during the quarter from July to September 2021 is October 25, 2021.
A registered manufacturer or a principal is required to file a declaration in Form GST ITC-04 in case of job work. It is filed once in every quarter in the various cases if the manufacturer sends inputs or capital goods on job work and/or receives it back or sends inputs or capital goods to another job worker or Supplies from the premises of the job worker to the customer directly.
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