The Classic Partners LLP

ITC-04 Filing Services

Expert ITC-04 filing services for manufacturers, principal taxpayers, and job-worker engagements across India. Our Chartered Accountants handle challan-wise reporting of goods sent to and received from job workers under Section 143 of the CGST Act, ensuring full input tax credit protection and accurate compliance under Rule 45.

File My ITC-04

What is ITC-04?

ITC-04 is a special GST return that a principal taxpayer must file to report goods sent to a job worker, goods received back after job work, and goods sent from one job worker to another. The form is prescribed under Rule 45(3) of the CGST Rules read with Section 143 of the CGST Act, and captures inputs, semi-finished goods, and capital goods movement on the basis of delivery challans.

Job work is a critical part of manufacturing supply chains — textiles, engineering, pharma, electronics, jewellery, and food processing all rely on it. ITC-04 ensures that the input tax credit availed by the principal on these goods remains protected, that goods are returned within the prescribed time (1 year for inputs, 3 years for capital goods), and that any deemed supply consequences under Section 143(3)/(4) are reported correctly.

ITC-04 Filing Frequency & Due Dates

Aggregate turnover above ₹5 crore — ITC-04 is filed half-yearly:
- April to September — due 25th October.
- October to March — due 25th April.
Aggregate turnover up to ₹5 crore — ITC-04 is filed annually for the full financial year, due on or before 25th April.
Filing is on a challan-wise basis using the data of delivery challans issued under Rule 55.

Our ITC-04 Filing Services

Challan-wise Reporting

Capture of every delivery challan issued for goods sent to job workers, with HSN and value details.

Return & Receipt Tracking

Reporting of inputs and capital goods received back from job workers within the prescribed time limits.

Inter-Job-Worker Movement

Reporting of goods directly transferred from one job worker to another under intimation to the principal.

Deemed Supply Tracking

Identification of goods not received back within 1 year (inputs) or 3 years (capital goods) and consequent tax liability.

Reconciliation

Job-work register reconciliation with books and matching with GSTR-1 outward supplies where applicable.

Annual GST Sync

Alignment with GSTR-9 annual return and reconciliation with audited financials.

Documents Required for ITC-04 Filing

Delivery challans issued for goods sent to job workers under Rule 55.
Challans / documents covering the return of processed goods from job workers.
Job worker GSTIN details (where registered) and place of business.
HSN-wise quantity and value of inputs and capital goods sent and received.
Job-work register or stock movement records maintained by the principal.
Details of any goods directly supplied from the job worker's premises.

Consequences of Non-Filing or Delayed Return of Goods

If inputs are not received back within 1 year from the date of dispatch, they are treated as a supply by the principal on the original challan date, attracting GST and interest.
If capital goods are not received back within 3 years, similar deemed-supply consequences arise (except for moulds, dies, jigs, fixtures, or tools).
Non-filing of ITC-04 can lead to scrutiny, ITC reversal demands, and notices under Section 73 / 74 of the CGST Act.
Persistent default may impact the principal's compliance rating and trigger departmental inspection.

Why Choose The Classic Partners

Manufacturing-sector expertise across textiles, engineering, pharma, jewellery, and food processing.
Challan-level reconciliation with stock registers and books to avoid deemed-supply exposure.
Integrated GST compliance — from GST registration to ITC-04 and annual returns.
CA-supervised filings with full documentation for audit and assessment defence.

Frequently Asked Questions

Who is required to file ITC-04?

ITC-04 must be filed by every principal taxpayer who sends inputs, semi-finished goods, or capital goods to a job worker for processing, testing, repair, or any other treatment under Section 143 of the CGST Act, irrespective of whether the job worker is registered under GST.

What is the time limit for receiving goods back from a job worker?

Inputs must be received back within 1 year and capital goods within 3 years from the date they are sent to the job worker. If not received within this period, they are deemed to have been supplied on the date they were originally sent, attracting GST and interest.

Do moulds, dies, jigs and fixtures need to be reported in ITC-04?

Yes, the movement is still reported, but the 3-year time limit for receipt back does not apply to moulds, dies, jigs, fixtures, or tools sent to a job worker, because these are typically retained for continuous use.

Can goods be sent directly from the job worker's premises to the customer?

Yes. With prior intimation and by declaring the job worker's premises as an additional place of business (or where the job worker is registered), the principal can supply goods directly from the job worker's premises. Such supplies are reported by the principal in GSTR-1.

Is ITC-04 mandatory if there are no job-work transactions in a period?

If there are no job-work transactions and no goods are pending with job workers during the reporting period, a nil ITC-04 is generally not insisted upon, but it is good practice to keep an internal record for audit purposes.

What is the penalty for not filing ITC-04?

While there is no specific late fee prescribed for ITC-04 like in GSTR-1 or GSTR-3B, non-filing exposes the principal to ITC reversal, deemed-supply liability under Section 143, interest under Section 50, and penalty under Section 122 of the CGST Act.

Protect Your ITC on Job-Work Goods

Get accurate ITC-04 filing and full job-work compliance from our specialised GST team.