The principal's challan-wise register of inputs and capital goods sent for job work — mirroring ITC-04 Tables 4 and 5, with the Section 143 return-deadline ageing built in.
Principal: ___ | GSTIN: ___ | Financial Year: ___
This register tracks every despatch of inputs and capital goods to job workers under section 143 of the CGST Act, 2017 read with Rule 45, against the delivery challans issued under Rule 55, and their return / direct supply from the job worker's premises. It is the source record for FORM GST ITC-04 and the control over the one-year (inputs) and three-year (capital goods) return deadlines — on breach of which the original despatch is deemed a supply effective from the date the goods were sent out, with tax and interest payable accordingly.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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