सूत्रbook
Making

What of ours is lying at job workers?

Material at a job worker is still yours. It leaves on a challan — and the one-year clock is watched for you.

The Tuesday it gets opened

Two hundred brackets go to the plater. Still yours — but they left the building, a challan must travel with them, and a one-year clock starts.

The old way, stated fairly

A challan book and trust. It works until somebody asks what is out right now — or until material crosses the one-year line unnoticed and becomes a deemed supply: tax plus interest on goods you still own.

How it earns its place

A job worker is a warehouse

Material at the plater stays in your stock and your valuation — sending changes its value by nothing. The shed appears by itself the first time you send.

The clock is watched

Every challan carries its return-by date; the screen counts "365 days left" or "9 days over", and the overdue view gives thirty days’ notice — enough to telephone somebody.

What comes back is worth more, correctly

Plated brackets cost material plus the plating; the charge lands in payables with its GST; spoilage posts as a loss with the job worker’s name on it. ITC-04 comes out quarter by quarter.

A worked example

200 bare brackets to the plater at ₹8 a piece. Sending changes your stock value by nothing. They come back in two lots, five spoiled: plated brackets now cost bare-metal plus plating, the five post as a loss under the plater’s name, and ITC-04 already has both challan numbers.

What it refuses, and why

Software that explains its “no” is software an owner can trust.

An invoice for the send

That would declare a sale that never happened and put tax on your own steel. Goods travel under a challan.

Cancelling once anything has left

The stock genuinely sits at the job worker — and once anything is back, the receipt has valued goods and raised a payable. The correction is another document.

See it with your own material

Bring the Excel you already keep — the import wizard reads it as it is.