ITC-04 Filing
Reporting of goods sent to and received from job workers, filed on the half-yearly or annual schedule that applies based on your turnover.
Form ITC-04 is filed by a principal manufacturer to report inputs or capital goods sent to a job worker and goods received back or supplied further from the job worker's premises, and its filing frequency — half-yearly or annual — depends on the principal's aggregate turnover in the preceding financial year.
What our ITC-04 service covers
Tracking goods movement across job work locations and reporting it correctly each period.
- Maintaining a record of goods dispatched to each job worker
- Tracking goods received back or supplied onward from job work premises
- Determining half-yearly or annual filing frequency based on turnover
- Reconciling challans issued for job work movement with ITC-04 entries
- Reporting goods not received back within the permitted time limit
- Filing ITC-04 within the applicable due date
What ITC-04 requires you to report
The return tracks goods at every stage of the job work cycle.
Goods Sent for Job Work
Details of inputs and capital goods dispatched to job workers during the period, with challan references.
Goods Received Back
Reporting of goods returned from job workers after processing, matched against the original dispatch.
Goods Supplied from Job Worker's Premises
Cases where goods are supplied directly from the job worker's location instead of returning to the principal.
Overdue Goods Tracking
Identifying goods not returned within the permitted period, which may need to be treated as a supply.
Our process
From initial consultation to completion.
Challan Reconciliation
Matching delivery challans issued for job work with the actual movement of goods.
Frequency Determination
Confirming whether half-yearly or annual filing applies based on turnover in the preceding year.
Data Compilation
Compiling goods sent, received and supplied data job-worker-wise for the period.
Filing
Filing ITC-04 on the portal within the due date and retaining supporting challans.
Why ITC-04 compliance is often overlooked
What sets our approach apart.
It's a low-frequency return
Because it's filed half-yearly or annually rather than monthly, tracking obligations can slip between periods.
Goods not returned in time have consequences
Inputs or capital goods not received back within the permitted period may need to be treated as a supply, with tax implications.
Multiple job workers complicate tracking
Businesses using several job workers need consistent challan-level records to compile an accurate ITC-04.
ITC-04 filing questions answered
What people ask before engaging us.
Sending goods out for job work?
We'll track the movement and file your ITC-04 on schedule.
