Manyur Enterprises, a registered person in Nagpur, Maharashtra, sent goods for job work purpose to Kechime Enterprise located in Imphal, Manipur,…

CA Final · Indirect Tax Laws · PYQS · May 2026
Manyur Enterprises, a registered person in Nagpur, Maharashtra, sent goods for job work purpose to Kechime Enterprise located in Imphal, Manipur, not registered under GST. Aggregate turnover of Manyur Enterprise in the preceding financial year was - 7.50 crore. You are required to answer the below stated questions as per the provisions of GST law: (i) What will be the due date of submitting intimation in Form GST ITC-04? (ii) Who is required to generate e- way bill? (iii) Whether Kechime Enterprise required to take registration under CGST Act, 2017, if their aggregate turnover during the current year is 9 lakh?

Suggested Answer and Working Notes:

(a) Alternative (b) (i) Since the aggregate turnover of Manyur Enterprises during preceding F.Y. exceeds 5crore, Form GST ITC-04 is required to be filed on half yearly basis by 25th October & 25th April. (ii) Principal - Manyur Enterprises is required to generate e-way bill. (iii) Since the job worker – Kechime Enterprises – supplies inter-State job work services from a Special Category State – Manipur, it is required to obtain registration only when its aggregate turnover exceeds 10lakh. Since its aggregate turnover is 9 lakh, it is not required to obtain registration.

Topics: Accounts and Records; E-way Bill, Job Work

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