Question

If A Manufacture cum trader and exporter have Three Places in Same State (with in state) Named A is sale Office plant B is packing cum Factory and plant C is also a packing cum factory

the procedure it follows as all material including raw and finished goods are billed and received in plant b after wards some material transferred to plant B for developing or forging activities and finished material bring back to Plant b and all packing done to Plant B and after transferred to sale office which is A and all sales activities are executed from Sale Office A

Is ITC 04 is mandatory for the dealer or he can opt as the co. is transferring the material for jobwork for its owned unit with in same state.

presently all transaction made on delivery challan suggest what documents should co. maintain or is any liability arose for ITC 04 .
 

Answer

The registration of GST is PAN based and state wise with an option to have different registration for different verticals in same state.
But in your case we understood that your all three units A, B, C have single registration and same GSTIN. So in GST your all units are not distinct person but are same person. The GST law required only to declare one of the Unit as Principal place of business and other units as additional place of business in Registration.

Further, Jobwork definition in Section 2(68) of CGST Act is as follows:-
'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;
Thus, on the basis of above discussion Job work provisions are not applicable in your case and you are not required to maintain ITC-04.
Further, You are rightly doing all transaction under the cover of challan. (Reply dt. 19/07/2018)