Check points by the Auditor:
* Whether unregistered job workers place is added in registration as additional place of business.
* Is GST on RCM paid for all job work charges for the job work charges paid to unregistered job worker upto 13.10.2017
* Whether job work goods are received back within 180 days which are disclosed in the Trans-1 against the stock lying at job workers end.
* If the job work material is not received within specified time limit , whether GST is paid on the same by treating the same as supply.
* Valuation in case of job work for the related party
* Clearance of material directly from job workers premises
* Closure of the delivery challans in time limit 1 year for RM and 3 year for capital goods.
* Proper filing of ITC-04 on due date
* Whether Scrap generated at job workers premises is brought back or cleared from the job worker premises on payment of GST.
* E way bill for the job work material sent through delivery challan
* Job work register showing the outward, inward and balance quantity of materials, mould, tools and capital assets.