FORM ITC-04 filing due date
GST Taxpayers whose aggregate Annual Turnover is more than Rs. 5 crore to file FORM ITC-04 for the period October, 2023 to March, 2024 on or before due dated 25.04.2024.
Tag: Job Work Return
Section 143 of CGST Act, 2017-Whether mere activity of sending goods by principal to job worker without opting for the procedure laid down in section 143 can be treated as supply; Without such activity falling within the scope of supply under section 7 of CGST Act, 2017, whether principal can be asked to send the goods against payment of tax in absence of any deeming provision in section 143 to treat the activity of sending the goods as deemed supply
Authored by, CA Dr. Arpit Haldia Introduction to Section 143 of CGST Act and the option to send the goods without payment of tax to the Job Worker It would be apt to quote provisions of Section 143 before moving…
A brief note on Job Work process
A person who is carrying out the activity of manufacturing of goods may send his goods (inputs, semi-finished goods or capital goods) to another person who is having the facility of manufacturing the same goods. This becomes necessary to meet…
GST: Filing of Form ITC-04 for July 2017 to March 2019 is waived
On the basis of recommendations of GST Council CBIC vide Notification no. 38/2019-Central tax dated 31.08.2019 has waived of the requirement of furnishing the details of challans in FORM ITC-04 for the period from July 2017 to March 2019. However,…