The Central Board of Indirect Taxes and Customs (CBIC) notified the relaxation in the requirement of filing job work declaration in Form GST ITC-04.
The ‘Job work’ is defined as the process which is undertaken on goods by a person that belongs to another registered person. The ownership of goods does not shift to the job-worker but it remains with the main manufacturer. The work of the job worker is to carry out the process which is given by the main manufacturer on the goods that are supplied to him. The person who is doing the job work is called a job worker.
Source Taxscan
