Documents required for movement of goods for Job working :
(i) By the Principal to job worker –
The principal shall move goods to job worker under cover of challan in terms of rules 45 and 55 of the CGST Rules. The challan meant for job work shall be prepared in triplicate. Two copies of the challan may be sent to the job worker along with the goods. The job worker should send back one copy of the said challan to the principal along with the processed goods on completion of the job work. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act, 2017.
(ii) From one job worker to another job worker :
The goods may move under cover of challan issued either by the principal or the job worker. Alternatively, the challan issued by the principal may be endorsed by the job worker indicating the quantity and description of goods being sent.
(iii) From Job worker to the principal:
The job worker should send one copy of the challan received by him from the principal while retuning the goods to the principal after carrying out the job work.
(iv) From supplier to the job worker:
As per instruction of the principal , the supplier may move goods from his premises to job worker premises with a copy of the invoice issued by the supplier in the name the principal as buyer and job worker ‘s name and address should be mentioned as the consignee, in terms of rule 46(o) of the CGST Rules. The principal shall issue the challan under rule 45 of the CGST Rules and send the same to the job worker directly. In case of import of goods by the principal, after customs clearances of imported goods move directly from Customs station of import to premises of job worker with a copy of Bill of Entry and the principal shall issue challan under rule 45 of the CGST Rules and the challan send directly to the job worker.
(v) In piecemeal return by the job worker:
After completion of job work, if the piecemeal quantities are return by the job worker to another job worker or to the principal, the challan issued originally by the principal cannot be endorsed and a fresh challan is required to be issued by the job worker.
(vi) Submission of intimation:
It is clarified that it is the responsibility of the principal to include the details of all the challan relating to goods sent by him to one or more job worker or from one job worker to another and its return therefrom.
The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act.