By module
Job work and subcontracting
Tracks material sent to job workers and what comes back: processed goods, waste and scrap. The job worker side tracks the principal's material and bills job charges.
Who uses it: Manufacturers who send work out, and job workers who process material for others.
What the company gains
- Know what stock sits at each job worker.
- Get a warning before the 1-year or 3-year limit.
- Waste and scrap recorded per challan.
- ITC-04 built from the challans.
Numbers to watch
- Stock at job workers
- Challans nearing the time limit
- Process loss per job worker
Government rules to follow
- Return limits
- CGST Act s.143: inputs back within 1 year, capital goods within 3, or they count as supplied on the day sent.
- Challan
- GST Rules 45 and 55: send goods, including from one job worker to another, on a challan.
- ITC-04
- The principal files it half-yearly above ₹5 crore turnover, otherwise yearly (due 25 October and 25 April).
- Job-charge GST
- SAC 9988: 5% for listed goods such as textiles and food, 1.5% for diamonds, 18% for others. Confirm with your CA.
- E-way bill
- Job-work moves between states need one at any value.
In ARUKZ ERP today
Try it free- Subcontract orders
- Job work challans
- Receipts from job workers
- Job worker's side: principal's goods, return challans, job-charge invoice
- Return due dates per principal
- ITC-04 Excel and JSON for the offline tool
Not yet: E-way bill generation needs a GSP account; you record the portal's e-way bill number in the ERP.
Rules checked on 7 November 2026. Laws and limits change; confirm with your CA before you act on them.