ITC-04 Job Work Return Filing Services | Savlana Init

GST Compliance · ITC-04 Job Work Return

ITC-04 Filing — Job Work Tracked. Goods Accounted. Compliant.

Form ITC-04 is the quarterly GST return for manufacturers sending goods to job workers — we track goods dispatched, received, and supplied from job worker premises, and file ITC-04 correctly every quarter.

Form ITC-04 is a quarterly GST return prescribed under Rule 45(3) of the CGST Rules, 2017 for principal manufacturers who send inputs or capital goods to job workers under the job work provisions of Section 143 of the CGST Act. A "principal" is the GST-registered person who sends goods for job work; a "job worker" is the person who processes or works on those goods. The principal can send goods to a job worker and get back finished or semi-finished goods without payment of GST, provided the movement is covered by a delivery challan and the conditions of Section 143 are met.

ITC-04 requires the principal to report: details of inputs and capital goods sent to job workers during the quarter; details of inputs and capital goods received back from job workers; and details of goods supplied from the job worker's premises directly to customers (treated as supply from the principal's place of business). The return is critical for maintaining ITC eligibility on goods sent to job workers — if goods are not returned within the prescribed time limit (1 year for inputs, 3 years for capital goods), they are deemed to have been supplied by the principal on the day they were sent, and GST becomes payable.

ITC-04 filing has been rationalized — from April 2020, businesses with turnover up to ₹5 crore file ITC-04 half-yearly, and those above ₹5 crore file quarterly. The return is significant for industries with extensive job work arrangements — textiles, engineering components, gems and jewellery, and auto ancillaries. We maintain the challan register, track goods movement timelines, and file ITC-04 accurately every period.

Our ITC-04 Filing Services

ITC-04 Quarterly / Half-Yearly Filing

Preparation and filing of Form ITC-04 for each quarter (above ₹5 crore) or half-year (up to ₹5 crore) — reporting goods sent and received from job workers.

Job Work Challan Register

Maintenance of a running challan register tracking all delivery challans for goods sent to job workers — with challan number, date, job worker GSTIN, and goods description.

Goods Movement Timeline Tracking

Tracking of the 1-year (inputs) and 3-year (capital goods) return timelines for all goods sent to job workers — with alerts before deemed supply provisions are triggered.

Direct Supply from Job Worker Premises

Reporting of goods supplied directly from the job worker's premises to customers — treated as supply from the principal's address with correct GSTR-1 linkage.

ITC Eligibility Review on Job Work

Review of ITC eligibility on inputs and capital goods sent to job workers — ensuring Section 19 and Rule 45 conditions are met before ITC is claimed in GSTR-3B.

Job Worker GSTIN Verification

Verification that job workers have valid and active GSTINs — an important condition for the job work ITC provisions to apply without GST liability.

ITC-04 Reconciliation with Challan Records

Reconciliation of ITC-04 filed figures with the physical challan register and stock records maintained at the principal's and job worker's premises.

Advisory on Section 143 Conditions

Advisory on the conditions and timelines of Section 143 — what constitutes a deemed supply, consequences of time-limit breach, and how to document corrections.

Our Process

Challan Data Collection

We collect all delivery challans issued for goods sent to job workers and challans received for goods returned during the quarter.

Reconciliation with Job Worker Records

Challan records are reconciled with the job worker's receipt and dispatch records — any mismatches or unreturned goods are flagged.

Timeline Compliance Check

All open job work consignments are checked against the 1-year / 3-year return timelines — goods approaching the limit are flagged for return.

ITC-04 Preparation

Form ITC-04 is prepared with Table 4 (goods sent to job workers) and Table 5 (goods received back / supplied from job worker premises) accurately populated.

Filing & Acknowledgement

ITC-04 is filed on the GST portal by the due date and the acknowledgement is shared. Any discrepancies noted during filing are flagged for rectification.

Why It Matters

✓ITC on job work goods protected — no inadvertent deemed supply

✓1-year and 3-year timelines tracked — alerts before breach

✓Challan register maintained — complete audit trail of goods movement

✓Job worker GSTINs verified — Section 143 conditions confirmed

✓ITC-04 reconciled with physical stock records each quarter

✓Direct supply from job worker premises correctly reported in GSTR-1

✓Half-yearly filing for sub-₹5 crore businesses — reduced compliance

✓Advisory on remedial steps when goods are returned after the deadline

Frequently Asked Questions

Any GST-registered principal who sends inputs or capital goods to a job worker must file Form ITC-04. The return captures goods sent to and received from all job workers during the period. Businesses with turnover above ₹5 crore file quarterly; those with turnover up to ₹5 crore file half-yearly (April–September and October–March).

Under Section 143 of the CGST Act, inputs sent to a job worker must be returned to the principal's premises within 1 year of being sent. Capital goods (other than moulds, jigs, dies, and fixtures) must be returned within 3 years. If goods are not returned within these limits, they are deemed to have been supplied by the principal on the day they were sent, and GST becomes payable with interest.

Yes. The principal can supply finished goods directly from the job worker's premises to customers — it is treated as a supply from the principal's registered place of business. The principal must declare the job worker's premises as an additional place of business (or the job worker must be registered in the same state). This supply must be reported in ITC-04 (Table 5B) and in the principal's GSTR-1.

The job worker's registration status affects whether the principal can claim ITC on goods sent for job work. If the job worker is registered, the conditions of Section 143 apply and ITC is straightforwardly available. If the job worker is unregistered, the principal must declare the job worker's premises as an additional place of business to maintain ITC eligibility. In practice, using registered job workers is the cleanest arrangement.

For businesses with turnover above ₹5 crore: ITC-04 is due within 25 days of the end of each quarter (April–June due by 25 July; July–September due by 25 October; October–December due by 25 January; January–March due by 25 April). For businesses with turnover up to ₹5 crore: ITC-04 for April–September is due by 25 October and for October–March by 25 April.

The principal must maintain a challan register with details of every delivery challan — date, number, description and quantity of goods, job worker name and GSTIN, and the date goods were returned. The job worker must maintain records of all goods received and sent back. Both sets of records must tally with ITC-04 filed on the portal and must be preserved for 6 years from the due date of the annual return for the relevant year.

Do you send goods to job workers? File your ITC-04 correctly.

We maintain your challan register, track return timelines, and file ITC-04 every quarter — so your ITC is protected and your job work operations stay Section 143-compliant.