GST compliance for businesses engaged in job work includes periodic reporting of goods sent to and received from job workers. One key requirement is filing Form ITC-04, especially for taxpayers with higher turnover.

What is Form ITC-04?

Form ITC-04 is a statement that captures details of:

• Goods sent to job workers

• Goods received back from job workers

• Goods supplied directly from job worker’s premises

  Need help with this? Talk to Goyal Raj Kumar & Associates →

This requirement is prescribed under:

• Section 143 of the CGST Act, 2017

• Rule 45 of the CGST Rules, 2017

  Need help with this? Talk to Goyal Raj Kumar & Associates →

Who is Required to File ITC-04?

As per Rule 45(3) of the CGST Rules (as amended):

• Taxpayers with Aggregate Annual Turnover (AATO) exceeding ₹5 crore in the preceding financial year must file ITC-04 on a half-yearly basis

Due Date for October 2025 – March 2026

For the half-year period October 2025 to March 2026, the due date for filing ITC-04 is:

• 25th April 2026

Details to be Furnished

The form requires reporting of:

• Challan-wise details of goods dispatched to job workers

• Details of goods received back

• Details of goods sent from one job worker to another

• Goods supplied directly from job worker’s premises

Important Compliance Points

• Goods sent for job work must be returned within:

  • 1 year (inputs)

  • 3 years (capital goods)

• Failure to comply may result in such supplies being treated as deemed supply under GST

• Proper documentation and challan tracking is essential

Consequences of Non-Compliance

• Possible notices from GST authorities

• Risk of denial of Input Tax Credit (ITC)

• Exposure to tax liability on deemed supply basis

Best Practices for Businesses

• Maintain proper job work registers and reconciliation records

• Track movement of goods through challan system

• Ensure timely coordination with job workers for accurate data

• File ITC-04 before the due date to avoid compliance risks

Conclusion

With the due date of 25th April 2026 approaching for ITC-04 filing for the period October 2025 to March 2026, businesses with turnover exceeding ₹5 crore must ensure timely and accurate reporting. Proper compliance helps avoid disputes and ensures seamless GST operations.

For expert guidance on this topic, contact your tax professional today.