Ambala ke instruments aur parts ke bahut se karkhaane apna kuch kaam doosron se karwate hain: casting kahin, polishing kahin, plating kahin. Principal (jisne maal bheja) aur job worker (jisne kaam kiya) dono GST mein registered hon, to is movement ka ek alag set of rules hai. Agar ye rules follow na ho, to maal bhejna hi 'supply' maana jaa sakta hai aur GST aur ITC dono ka nuksan hota hai. Is guide mein hum Section 143 ke tahat job work ke rules, challan, ITC-04 aur time limit aasaan bhasha mein samjhate hain.
Quick Summary
- Registered principal apna maal bina GST ke job worker ko bhej sakta hai, delivery challan par
- Inputs 1 saal ke andar aur capital goods 3 saal ke andar wapas aane chahiye (moulds, dies, jigs, fixtures aur tools par ye 3 saal ki limit nahi lagti)
- Limit ke andar maal wapas na aaye to wo us din se supply maana jaata hai jis din maal bheja tha, aur interest ke saath GST dena padta hai
- ITC-04 return mein bheje aur wapas aaye maal ka vivran dena hota hai: ₹5 crore se zyada turnover par quarterly, ₹5 crore tak half-yearly
- Job worker ki service par GST lagta hai, aur uska rate kaam ke prakar par depend karta hai
Job Work Kya Hota Hai
Job work ka matlab hai kisi aur ke maal par kaam karna: jaise kapde par stitching, metal par polishing, ya kisi part par plating. Maal ka malik 'principal' kehlata hai, aur kaam karne wala 'job worker'. GST mein job work ke liye alag rules isliye hain taaki maal ki movement par tax ka baar-baar bojh na pade, lekin saath hi ye bhi dekha jaata hai ki maal waqai wapas aaye.
Maal Bhejte Waqt Kya Karein
- Principal job worker ko maal delivery challan par bhejta hai, tax invoice nahi.
- Challan mein maal ki detail, quantity, value aur job worker ka pata likhein. Challan ka serial number principal ke records mein rakhein.
- Agar maal ki value ₹50,000 se zyada hai, to e-way bill ki zaroorat par dhyan dein (job work ke kuch cases mein alag chhoot hai).
- Job worker maal receive hone par apne register mein entry kare aur kaam ke baad principal ko vapas bheje ya principal ke kehne par seedha kisi aur ko bheje.
1 Saal Aur 3 Saal Ka Rule
| Maal ka prakar | Wapas aane ki limit | Limit ke baad kya hota hai |
|---|---|---|
| Inputs (raw material) | Bhejne ki tareekh se 1 saal | Wo supply maani jaati hai, bhejne ki tareekh se GST + interest dena padta hai |
| Capital goods | 3 saal | Wahi: supply maani jaati hai (moulds, dies, jigs, fixtures aur tools par ye limit nahi lagti) |
Agar maal limit ke andar wapas aa jaye ya job worker ki taraf se kisi aur ko seedha bhej diya jaye (principal ke kehne par), to wo job work ka hi hissa maana jaata hai. Time limit ke bahar ka maal supply maan liya jaata hai, isliye challan ka record aur wapsi ka hisaab dono rakhna zaroori hai.
ITC-04: Kya Hai Aur Kab Bharte Hain
ITC-04 ek statement hai jisme principal batata hai ki usne kitna maal job worker ko bheja, kitna wapas aaya, aur kitna job worker ke paas pada hai. Ye hamesha GSTR-1 ya 3B ki tarah monthly nahi hota.
| Principal ka turnover | Kitni baar | Due date |
|---|---|---|
| ₹5 crore se zyada | Har quarter | Quarter ke baad agle mahine ki 25 tareekh |
| ₹5 crore tak | Half-yearly | April-September ka 25 October tak; October-March ka 25 April tak |
ITC-04 mein challan-wise detail jaati hai, isliye agar aapne challan ka register properly nahi rakha, to is statement mein galtiyan hongi. Ek simple Excel register bhi kaafi hai: challan number, tareekh, maal ka naam, quantity, job worker ka GSTIN, wapsi ki tareekh.
ITC Ka Fayda Kise Milta Hai
Principal job worker ko bheje gaye maal par ITC pehle hi le chuka hota hai (jab usne wo maal kharida). Job worker ke kaam par jo GST lagta hai, uska ITC bhi principal le sakta hai. Job worker ko khud kaam ki service par GST invoice banana hota hai, aur wo apne inputs par ITC le sakta hai. Principal ko dhyan rakhna chahiye ki maal ki wapsi ki limit na nikle, warna ITC ka sawal uth sakta hai.
Job Worker Par GST Ka Rate
Job work service ka rate service ke prakar ke hisaab se alag-alag hota hai. Kuch categories par kam rate lagta hai aur baaki par general rate. Job worker ko apne kaam ke liye rate chunte waqt latest GST rate list dekhni chahiye. Hamari GST Rates 2026 guide mein is par detail hai.
Ambala ke karkhaane ke liye example
Ek unit ne ₹2,00,000 ki metal ke parts ek job worker ko polishing ke liye 10 April 2026 ko challan par bheje. Job worker ne kaam kar ke 25 Aug 2026 ko maal wapas bhej diya, aur ₹30,000 plus GST ka bill diya. Maal 1 saal ke andar aaya, isliye bhejne par koi GST nahi laga, sirf job worker ke bill par GST laga. ITC-04 mein April-September ke half-year (ya quarter, turnover ke hisaab se) mein challan aur wapsi dikhayi jayegi.
Job Work Ka Record Rakhne Ka Format
| Challan no. | Tareekh | Maal | Qty | Job worker GSTIN | Wapas aaya (tareekh/qty) | Baaki |
|---|---|---|---|---|---|---|
| JW/001 | 10-04-2026 | Brass part | 500 pcs | 06XXXXXXXX | 25-08-2026 / 480 | 20 pcs |
Common Mistakes
- Challan ke bajay tax invoice banana ya bina challan ke maal bhejna.
- 1 saal ki limit ke baad bhi maal job worker ke paas pada rehna aur wapsi ka record na hona.
- ITC-04 ki due date miss karna kyunki wo GSTR-3B jaisa 'regular' return nahi dikhta.
- Job worker ka GSTIN galat likhna.
- Job worker ko scrap ya waste ka hisaab na dena aur uski sale par GST na lagana.
- Maal wapas aane par challan ko close na karna.
Related Guides
- E-Way Bill Rules: Validity aur Limit
- Input Tax Credit: Rules aur Reversal
- GST Rates 2026: Item-Wise List
- GST Return Filing India: Poori Guide
Frequently Asked Questions
Job work par maal bhejne se GST lagta hai?
Registered principal ke liye challan par maal job worker ko bhejna aam taur par supply nahi maana jaata, isliye us par GST nahi lagta. Lekin ye tabhi tak hai jab tak maal time limit ke andar wapas aa jaye.
1 saal ki limit kya hai?
Inputs ke liye ye limit 1 saal ki hai aur capital goods ke liye 3 saal ki. Limit ke andar wapas na aane par wo bhejne ki tareekh se supply maana jaata hai.
ITC-04 kisko bharna padta hai?
Principal (jo maal bhejta hai) ko. Turnover ₹5 crore se zyada ho to quarterly, aur ₹5 crore tak ho to half-yearly.
Job worker ko GST registration chahiye?
Haan, agar uski service ka turnover limit se zyada hai ya wo inter-state kaam karta hai. Chhote job worker ke liye limits services ke hisaab se alag hoti hain, apne case mein CA se confirm karein.
Kya job work ke maal par e-way bill chahiye?
₹50,000 se zyada ke maal ki movement par e-way bill ki requirement aati hai. Kuch cases mein special chhoot ya alag niyam hote hain, isliye e-way bill guide dekhein.
Job worker ke paas ka maal kisi aur ko bhej sakte hain?
Haan, principal ke kehne par job worker maal seedha kisi dusri jagah ya customer ko bhej sakta hai, par uske liye principal ko registered declaration aur proper challan/invoice dena padta hai.
Job work ka challan register aur ITC-04 ke bina GST ka hisaab adhoora rehta hai. Hum aapke karkhaane ke record ke hisaab se GST return aur ITC-04 ka kaam sambhal sakte hain. Hamari GST Return Filing service dekhein ya hamse seedha baat karein.
Disclaimer
Ye article sirf general jaankari ke liye hai aur October 2026 tak ke law par based hai. Tax law, forms aur due dates mein badlav ho sakte hain, aur har case apne facts par depend karta hai. Koi bhi action lene se pehle apne CA ya tax professional se salah zaroor lein.