Question13:

Goods sent for Job work before 30th June 2017. The requisite details were filed in GST Tran-1. Now these goods were received back after job work in Aug 2017. Is it required to give detail of such return in ITC-04?

Answer:

Goods were sent for job work by you under old regime of Central Excise, details for which were furnished in Trans-1 statement in accordance with the provisions of Section 141(4) of CGST Act, 2017. The entire activity of sending the goods for job work and their receipt back will have to be treated according to the provisions of old tax regime.  Provisions for furnishing details in Form GST ITC-04 about dispatch of goods for job work and their receipt back are contained in Rule 45 of CGST Rules, 2017. The requirement of furnishing the said detail, as per sub-rule (3) of said Rule 45, is necessary in respect of such goods which have been sent for job work under existing GST regime. Accordingly, you may not furnish details of job worked goods which were sent under earlier regime. (Reply dt. 04/12/2017)