tapManufacturing · Dashboard · June 2026
12 live capabilities · 7 on the roadmap
OEE · today
78%
vs 72% last week
MOs · running
14
9 on-time · 3 at risk · 2 NCR
Scrap · MTD
2.4%
vs 2.0% target
Capacity · this week
83%
WC-Weld-03 is bottleneck
tapAdvisor · track ITC-04 challan JC-2026-0218 — earliest §143 return window closes 13 Dec 2026 Recommend
Without action · challan left un-returned

SKU-0144 · 80 kg CR-Steel (inputs) sent to Hosur Heat-treat on 13 Dec 2025

₹17,280

Past the 1-year §143 window → deemed supply: IGST 18% on ₹96,000 value = ₹17,280 (inter-state: MH principal → TN job-worker) + ITC disallowance on goods not returned. ITC-04 non-filing adds ₹100/day penalty.

With action · return or reconcile before 13 Dec 2026

Chase Hosur Heat-treat for return of processed goods, or reconcile in ITC-04 Table 5 (194 days of runway from today)

₹17,280 avoided

Deemed-supply liability avoided · ITC-04 Q2 draft already prepared — file by 25 Jul 2026

Cited provision: CGST Act 2017 §143 — job work; ITC-04 quarterly return (CGST Rule 45(3)); return window 1 year for inputs, 3 years for capital goods before deemed supply (sample)

AI-generated guidance based on CGST Act 2017 §143 and challan register data. tapestree does not provide tax advice. Confirm with your CA before acting.

Pending CA approval · earliest challan 194 days out · 3 challans pending return

§143 job-work review panel

Review the at-risk challan JC-2026-0218 and the ITC-04 Q2 reconciliation, then send to your CA for sign-off. tapestree does not provide tax advice.

Earliest challan
JC-2026-0218 · SKU-0144 · 80 kg (inputs) · Hosur Heat-treat
Return due (§143 · 1 yr)
13 Dec 2026 · 194 days from today
Deemed-supply exposure
₹17,280 GST + ₹100/day ITC-04 penalty if missed

MES · live work centres

as of now · refresh 30 s
Work centreStatusOEEQueue
WC-Cut-01Running88%2 MOs
WC-Weld-03At risk76%4 MOs
WC-Paint-01Idle1 MO
WC-AssemblyRunning91%3 MOs
QA-BenchIdle2 MOs

WC-Cut-01 · Cutting

Running · OEE 88% · queue 2 MOs. Current job MO-0341 (Op 10 · Cut · Raju K. · 110/150).

WC-Weld-03 · Welding

At risk · OEE 76% vs std 85% · queue 4 MOs. Current job MO-0344 (Op 20 · Weld · Suresh M. · 64/120). Scrap 3.1% — batch C-188 suspected.

WC-Paint-01 · Paint shop

Idle · 1 MO queued. Planned maintenance 22–23 Jun.

WC-Assembly · Assembly

Running · OEE 91% · queue 3 MOs. Over-committed at 92% capacity — consider outsourcing per make-vs-buy.

QA-Bench · Inspection

Idle · 2 MOs queued for FAI. Current job MO-0336 (Op 40 · FAI · Anita S. · 12/30).

AI · daily digesttapHistory · manufacturing.ai_forecast_mrp
Scrap alert · Weld op
Op 20 on MO-0344 trending 3.1% vs 2.0% target. Batch C-188 suspected. Same rod batch in use today → switch to C-194.
MRP suggestion · 3 new PRs
SKU-0144, SKU-0388, SKU-0412 below reorder. PRs drafted for approval.
Job work risk · §143
Challan JC-2026-0218 returns due 13 Dec 2026 (§143 1-year window for inputs). tapAdvisor card above has the approve-gate review ready.
Job work risk · §143 return windowmanufacturing.job_work_itc04
ChallanJob workerReturn dueStatus
JC-0218Hosur Heat-treat13 Dec 2026194 days
JC-0217Hosur Heat-treat20 Dec 2026201 days
JC-0216Nashik Plating5 Jan 2027On track
ITC-04 Q2 draft ready · filing due 25 Jul 2026