Guides
The paperwork, explained.
What GST asks of a manufacturer when material moves — written in plain words, checked against the Act and the Rules, with the date we last checked them.
ITC-04: the job work return, explained for manufacturers
Who must file GST ITC-04, the half-yearly and annual due dates, what goes in tables 4 and 5, and how to keep the records that make it a ten-minute job.
Checked 14 October 2026
Delivery challan under GST: Rule 55, the format and when to use one
When goods move on a delivery challan instead of an invoice, every field Rule 55 requires, the numbering rule, the three copies and the e-way bill.
Checked 14 October 2026
Job work under GST: sending material out without paying tax on it
Sending material to a job worker under section 143 without paying GST: the challan, the one- and three-year limits, scrap, and what to record.
Checked 14 October 2026