In this post, we will see how to enter ITC-04 details in Saral GST and upload the details to GSTN.
ITC-04 is the form which contains the details of Job work processed for a particular month. This is submitted by the principal (manufacturer) every quarter.
In Saral GST, ITC-04 can be uploaded as explained below.
To enable ITC-04 module in Saral GST, go to Option Settings under Masters Menu. Here, enable Job work / ITC 04 option and click on Save.
Now, the ITC-04 module will be enabled under Forms in Others Menu.
In the window displayed, select the quarter for which the details are being uploaded.
From the list of categories on the left of the screen, select the required category i.e., Details of goods sent to Job-work or details of goods received from Job-work.
Now enter the details in the selected category.
First, let us see the Details of Inputs / Capital Goods sent for job-work. Here, click on Add button to view the details entry window.
Enter the details of goods being sent i.e. the document (Challan) number & date, party name (job-worker), Party GSTIN and State. Also to be given are Goods details.
After entering the details, click on Save to in order to save the details. Similarly, all the details need to be entered for a particular quarter.
Here, enter Details of Inputs / Capital Goods received back from job-worker. Click on Add button to view the details entry window.
Enter the details of goods being received i.e., party name (job-worker), Party GSTIN and State. Here, the document (Challan) number & the date will be the
Select the Nature of Transaction i.e., the transaction type of goods from the job-worker to the principal (manufacturer).
The different types of nature of transaction are:
- Goods received back from JW: The goods sent are processed and sent back to the principal by the Job-worker.
- The Goods sent out to another JW: The goods are sent to a sub job-worker for processing by the main job-worker
- Goods Supplied from JW: Few goods are provided by the job-worker for processing the job.
After selecting the transaction type, enter the details of the goods.
If Goods received back from JW, details of goods being received at the principal have to be entered.
In case of Goods sent out to another JW, details of goods being sent to the sub job-worker with their details (party name, GSTIN, State & POS) and goods document details (Challan number & date) has to be entered.
In the case of Goods Supplied from JW, the billing details by the job-worker to the principal have to be provided i.e., the invoice number, date and the details of the goods with its value.
The summary of the details entered can be view on click on Summary.
Now, click on Upload to upload these details to GSTN. In the displayed upload screen, select the Job work type to be uploaded and click on Create Json.
On creation of JSON file, validate the same by clicking on Validate button.
After validating successfully, click on Upload. This will also upload the details to the GSTN website.
This completes the process of entering ITC-04 details in Saral GST and uploads in Saral GST.