00:00Hello, today we are going to solve a part of GST compliance that often confuses people.
00:06Is.
00:06Yes, we are talking about ITC04 dashboard.
00:09This may seem a bit complicated at first, especially when goods are being transported from one state to another and from one state to another.
00:15Moving from one job worker to another.
00:18So the main purpose of today's discussion is that through a complex multi-state job work scenarios
00:23The logic of this entire dashboard should be made crystal clear and simple.
00:48We'll wrap up this topic with a logic summary. So let's move on to our first part, the dashboard overview.
00:56If we directly look at the main dashboard of ITC04, there are four different tables, table 4, 5A,
01:045B and 5C. Using just these four specific tables, complete the list of goods sent for job work.
01:12movement tracked
01:13In a way, this is the checkpoint of the GST portal, which takes care of this.
01:19Whether all the news regarding job work is reaching the GST department in the correct manner or not.
01:25Let's now move on to the second part of our multi-state job workflow. Now, let's look at this entire process in a real-world context.
01:32Let's understand with an example. Suppose the journey begins with Step 1, where 1,000 kg of scrap is brought from Delhi.
01:40Haryana is sent for job work. Then comes Step 2, now go beyond this scrap Haryana to UP.
01:45is soaked,
01:46For polishing. And finally, step 3, where the final product is returned to its original state.
01:53It returns to its origin point, Delhi. This is a perfectly practical scenario, but it's a complex supply chain, according to the portal.
02:00A chain is formed, from one state to another, and from one worker to another. Now, the third part, table 4,
02:08goods sent out. Now the question is how to
02:12How should we keep a record of this? Here, we enter table 4. This simply and clearly means this:
02:18This table only records which business is located away from the principal place of business.
02:24Commodities, or capital goods, were sent out for job work. That's it. These were dispatches for the entire journey.
02:31This is the first solid proof of . Let's start with an exact example entry.
02:36Let's understand. Imagine 1,000 kg of scrap on April 1, 2026, through a challan number, DC 201.
02:45It was sent through him to the job worker in Haryana. So, these initial dispatch details were sent directly to the desk phone.
02:53This lets the portal immediately know that the goods have left the factory. Moving on
02:59Yes. Chau
03:06The portal's expectations and ground reality clash slightly. Table 5A expects goods to be shipped from Delhi.
03:14Go to Haryana and return to Delhi. That is, return with the same job worker you sent.
03:21In your case, the actual flow is completely different. Right? From Delhi to Haryana, from there to UP.
03:26And then Delhi. Now, since the goods did not return from the same job worker, it is obvious that this entry
03:32It can't go to table 5A at all. It will only enter zero there. So what is the role of table 5C?
03:39See, its definition says that it is used when goods are transported directly from the job worker's location to a certain place.
03:46are sold to the customer
03:47Without returning to the original location. But in your example, the goods eventually returned to Daly, right?
03:54The meaning is clear: the rule in Table 5C doesn't apply in this scenario. Now, let's move on to our own.
04:01On to the fifth part, Table 5B, complex returns. Now, this is where a very interesting situation arises.
04:17He is not the initial job worker to whom the goods were sent. That is, when the goods are sent to a different person, or rather, a different person.
04:24When the job worker returns, this table appears directly in the picture.
04:29How will the final entry of this complex journey appear? Note that initially the goods were sent to a worker from Haryana.
04:47The heart is already set. Now, since the person returning the money is a different job worker from UP, this last entry is completely wrong.
04:52It fits into table 5B without any confusion. And now the last part.
05:26Final portal, logic summary.
05:27This simplifies the entire process. So, before we go, let's consider this one question.
05:34If that product never returns to Dali from UP, but instead comes from the warehouse of that UP worker.
05:40If the same was sold directly to a new customer, then which table of the GST portal would reflect that final sale?
05:46Once we capture it
05:50So believe me, GST compliance on the portal becomes easier and crystal clear than ever before.
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