> ## Documentation Index
> Fetch the complete documentation index at: https://docs.erp.arukz.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Job work: sending out and doing it for others

> Material out on challan, back on time, ITC-04 filed.

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 ARUKZ ERP does

* 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

> [!WARNING]
>
> **Not built yet:** E-way bill generation needs a GSP account; you record the portal's e-way bill number in the ERP.

## Indian rules it follows

| Topic | Rule |
| - | - |
| 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. |

## What you gain

* 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.

> [card] [Module guide](https://erp.arukz.com/erp-guide/job-work)
>
> The full guide to this module on erp.arukz.com.

> [card] [Is it switched on?](https://docs.erp.arukz.com/admin/modules.md)
>
> New workspaces start with the core modules; ARUKZ staff switch on the rest at no cost.


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