Surat mein weaving unit ka maal aksar ghar se bahar jaata hai lekin bikta nahi. Grey taka dyeing / printing ke liye process house (mill) jaata hai, ya apna beam aur vana yarn kisi bahar ke job weaver ko bunne ke liye diya jaata hai. In dono mein aap principal ho aur saamne wala job worker. GST ka kanoon kehta hai ki aisa maal tax ke bina bheja ja sakta hai, lekin uska record dena padta hai — woh record ITC-04 hai.
ITC-04 mein kya hota hai
- Kaunsa maal job worker ko gaya: challan number, date, maal ka description, quantity (meter / kg), taxable value aur GST rate.
- Job worker kaun hai: uska GSTIN (ho toh) aur state.
- Kaunsa maal wapas aaya: original challan ke against kitna, kab.
- Kuch maal job worker ne seedha aage bheja ya wahin se bik gaya, ya waste / scrap bana, toh woh bhi.
Yeh form principal bharta hai. Agar party aapko apna beam aur yarn deti hai aur aap job work karte ho, toh ITC-04 party bharegi; aap uske liye job bill (SAC 998821) banate ho.
Kab bharna hai
| Pichle saal ka aggregate turnover | Kitni baar | Last date |
|---|---|---|
| ₹5 crore se upar | Har chhe mahine | April–September: 25 October · October–March: 25 April |
| ₹5 crore tak | Saal mein ek baar | 25 April (poore pichle saal ka) |
Challan aur 1 saal ka niyam
Job worker ko maal hamesha delivery challan pe jaata hai (Rule 55), jis pe likha ho ki yeh job work ke liye hai, sale nahi. Inter-state job work ho toh value kitni bhi ho, e-way bill chahiye.
Inputs (grey, yarn, beam) 1 saal ke andar wapas aane chahiye, capital goods 3 saal mein. Time pe wapas na aaye toh GST mein use supply maana jaata hai aur us pe tax banta hai. Isliye mill mein ya job weaver ke paas pada purana maal dhyan se dekhte raho.
Udaharan
Shree Fabrics ne 10-08-2026 ko 40 grey taka × 117 m = 4,680 m process house ko challan pe bheje (taxable value ₹2,88,990, rate 5% likha). 28-08-2026 ko 4,420 m finished wapas aaya.
- Kam aaya: 4,680 − 4,420 = 260 m → shrinkage 260 ÷ 4,680 × 100 = 5.56%
- Quality ka normal 5% hai → 234 m tak theek; 26 m zyada kam aaya
- ITC-04 (April–September wale mein, agar turnover ₹5 crore se upar hai): bheja — challan no., 10-08-2026, grey fabric, 4,680 m, ₹2,88,990; wapas — usi challan ke against 28-08-2026
Shrinkage ka yeh hisaab apne number se shrinkage calculator mein dekho — normal % daalo, zyada kam aaye meter aur rupaye wahin.
Weaving unit ke liye kaam ki baatein
- Har challan pe meter aur value saaf likho — ITC-04 mein yahi number jaate hain.
- Wapsi hamesha original challan se jodo. Bina challan ke "aaya" likhoge toh baad mein milan nahi hoga.
- Har mahine mill stock dekho: kaunsa maal 30, 60 ya 60 din se zyada se wahan pada hai.
- Kai firm ho toh har firm ka ITC-04 alag banta hai — challan sahi firm se banao.
- Mill ko bheje grey aur wapas aaye maal ka GST hisaab GST calculator se cross-check kar sakte ho.
Loomiro isme kaise madad karta hai
Mill & Job Work mein grey taka Mill (RFD) challan pe jaata hai, jis pe "job work, not a sale" (Rule 55) chhapta hai. Mill se wapas entry mein finished meter daalo — shrinkage % quality ke normal se milta hai aur zyada ho toh warning. Shrinkage report mill / quality / lot wise grey vs finished dikhata hai, aur mill stock 0–15 / 30 / 60 / 60+ din wise. Party ka beam aaye (job work in) ya apna beam / yarn bahar ke job weaver ko jaaye (job work out), dono ka hisaab hai, aur ITC-04 ki CSV har firm ki alag nikalti hai — CA ko de do ya portal pe daalo.
Yeh jaankari general hai, tax ya legal salah nahi. ITC-04 ki frequency, date aur aapke case ke niyam apne CA se confirm karein.