GST ITC 4 for Goods sent for Repairs

we are manufacturing unit. We send following items, want to know whether these will be treated as Job work and ITC-04 to be filled for these transactions :

i) Capital goods sent outside for repairing.

ii) Consumables sent outside for repairing where service provider will also put small quantum of material for repairing.

iii) Polyester lump sent outside for cut into small pieces.

Yes It is a Job Work .

As per Section 2(68) of CGST Act : “job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed  Accordingly;

As per Rule 45 (3) of CGST Rules 2017 . The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 ( Details of goods/capital goods sent to job worker and received back )

Related Notification No 53/2017 Central Tax : Due Date for GST ITC 4 Extended

Other Related GST FAQ

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