Job Work - eTax Guru

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Job Work



Job Work in India

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Job Work 

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Job Work
(Job Work)


What is Job Work?

As per GST Act, job work means any treatment or process undertaken by a person on goods belonging to another registered person. The person doing the job work is called job worker. Person who is sending goods for job work is called Principal 


ITC on goods sent for job work

The principal manufacturer will be allowed to take credit of tax paid on the purchase of goods sent on job work. The goods sent must be received back by the principal manufacture within the following period:
1. Capital Goods- Within 3 years
2. Input Goods- Within 1 year 

In case goods are not received back within the period mentioned above, such goods will be treated as supply. 


Accounts & Records for Job Work

Proper accounts for the inputs or capital goods shall be kept by the principal under Job Work.

Challan for Job Work

1 All goods sent for job work must be accompanied by a challan.
2 The challan will be issued by the principal
3 It will be issued even for the inputs or capital goods sent directly to the job-worker.
4 The details of challans must be shown in Form GSTR-1 & ITC-04 


The challan of Job Work issued must include the following particulars:

1. Date and number of the delivery challan
2. Name, address and GSTIN of the consignor and consignee
3. HSN code, description and quantity of goods
4. Taxable value, tax rate, tax amount
5. Place of supply
6. Signature 

Form ITR-04 for Job Work

FORM ITC-04  for Job work must be submitted by the principal every quarter. He must include the following details of challans:-
1. Goods dispatched to a job worker or
2. Received from a job worker or
3. Sent from one job worker to another


Job Work Process

All Indian Taxation” helps you to handle job work of your company. 


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