ITC-04 Job Work Return Filing, Fully Managed by Experts
Declare the inputs and capital goods you send to and receive back from job workers under Section 143 — challans reconciled, goods tracked against the 1-year and 3-year return limits, ITC-04 filed half-yearly or annually. 100% online, with zero hidden charges.
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What Is ITC-04 Job Work Return?
A quick, plain-language explanation before the details.
ITC-04 is the return in which a principal declares inputs and capital goods sent to and received back from a job worker, so the movement of goods is tracked against the return time limits.
Section 143 of the CGST Act, 2017 lets a principal send inputs or capital goods to a job worker without paying tax, provided they return within 1 year (inputs) or 3 years (capital goods). The movement is reported in Form GST ITC-04.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
ITC-04 is filed for each period — half-yearly above ₹5 crore turnover and annually up to ₹5 crore — for as long as goods move to and from job workers.
Quick Facts
Is This Service Right for You?
Ideal for
- Manufacturers sending inputs to job workers for processing
- Businesses sending capital goods out for machining or finishing
- Textile, engineering and jewellery units using job-work chains
- Principals with turnover above ₹5 crore filing half-yearly
- Smaller principals up to ₹5 crore filing annually
- Anyone moving goods to a job worker who must track return time limits
You may need this if
- You send inputs or capital goods to a job worker under Section 143
- You receive processed goods back and must reconcile against challans
- Your turnover is above ₹5 crore and half-yearly ITC-04 is due
- Your turnover is up to ₹5 crore and the annual ITC-04 is due
- You must track the 1-year (inputs) and 3-year (capital goods) return limits
- You want to avoid goods being deemed a supply for not returning in time
Not sure if you need this?
Talk to an Expert →Why Filing ITC-04 on Time Is Important
Timely, accurate ITC-04 filing keeps your job-work movement tracked and protects the input tax credit on goods sent out. Here is why it matters.
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01
Track Return Time Limits
Inputs must return within 1 year and capital goods within 3 years — ITC-04 keeps the movement tracked against these limits.
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02
Avoid a Deemed Supply
Goods not returned within the time limit are treated as a supply and become taxable with interest — accurate filing prevents this.
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03
Protect Input Tax Credit
Unreported job-work movement risks ITC reversal — ITC-04 evidences that goods went out and came back.
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04
Reconcile Challans
Delivery challans for goods sent and received are reconciled so quantities tie out and mismatches are caught early.
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05
Right Frequency
Above ₹5 crore turnover you file half-yearly; up to ₹5 crore, annually — we file at the correct frequency and dates.
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06
Fully Online
Share your challans and job-work details over WhatsApp or email — we reconcile and file. Zero office visits.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A valid GST registration as the principal sending goods for job work
- Delivery challans for inputs and capital goods sent to the job worker
- Records of goods received back from the job worker
- Aggregate turnover, to fix half-yearly (above ₹5 cr) or annual (up to ₹5 cr) filing
- Access to the GST portal to file ITC-04 by 25 October / 25 April
Everything You Need. One Professional Team.
Turnover & Frequency Check
Confirm whether you file half-yearly (above ₹5 crore) or annually (up to ₹5 crore).
Challan Compilation
Compile delivery challans for inputs and capital goods sent to the job worker.
Receipt Reconciliation
Reconcile goods received back against the challans so quantities tie out.
Time-Limit Tracking
Track the 1-year (inputs) and 3-year (capital goods) return limits.
Deemed-Supply Check
Flag any goods nearing the limit before they are treated as a supply.
ITC-04 Filing
File Form ITC-04 on the portal by 25 October and/or 25 April.
ITC Protection
Evidence the movement so input tax credit on goods sent out is protected.
ARN & Reminders
Share the ARN acknowledgement and send reminders before every due date.
What You’ll Receive
What Details Are Required to File ITC-04?
ITC-04 is challan-based, so the key inputs are your delivery challans for goods sent and records of goods received back. Keep quantities and dates ready — everything is collected securely online.
GST Account Details
To access & file on the portal- GSTIN of the principal
- GST portal login credentials
- Aggregate turnover to fix the filing frequency
- GSTIN of the job worker where registered
Goods Sent
Inputs & capital goods to the job worker- Delivery challans for inputs sent for job work
- Delivery challans for capital goods sent for job work
- Description, quantity and value of goods sent
- Date of each challan for time-limit tracking
Goods Received
Received back or moved onward- Records of processed goods received back
- Details of goods sent from one job worker to another
- Goods supplied directly from the job worker’s premises
- Waste and scrap generated at the job worker, if any
Goods must return within the time limit
Inputs must come back within 1 year and capital goods within 3 years. Beyond that they are treated as a supply and become taxable with interest.
Filing frequency depends on turnover
Above ₹5 crore turnover you file half-yearly (25 Oct and 25 Apr); up to ₹5 crore, annually by 25 April.
Unreported movement risks ITC reversal
Job-work goods must be evidenced through ITC-04 — unreported movement can trigger input tax credit reversal and scrutiny.
Track goods sent job-worker to job-worker
Goods moved from one job worker to another or supplied from the job worker’s premises must also be captured in ITC-04.
Don’t have all the documents?
We’ll identify what your case needs →How ITC-04 Job Work Return Filing Works (Step by Step)
The entire filing happens online on the official GST portal at gst.gov.in.
Share challans
Send delivery challans for goods sent and records of goods received back over WhatsApp or email. No office visit required.
Reconcile movement
We reconcile goods sent against goods received and track the 1-year and 3-year return limits.
Flag exposure
Any goods nearing the time limit — and so at risk of being deemed a supply — are flagged to you.
File ITC-04
Form ITC-04 is filed on the portal by 25 October and/or 25 April, and the ARN is shared.
Protect the ITC
The filing evidences the job-work movement so input tax credit on the goods is protected.
ITC-04 — Key Due Dates
| Stage | Expected Time |
|---|---|
| ITC-04 — H1 (Apr–Sep), above ₹5 cr | By 25 October |
| ITC-04 — H2 (Oct–Mar), above ₹5 cr | By 25 April |
| ITC-04 — annual, up to ₹5 cr | By 25 April |
| Inputs / capital goods return limit | 1 year / 3 years |
Taxpayers with turnover above ₹5 crore file ITC-04 half-yearly by 25 October and 25 April; those up to ₹5 crore file annually by 25 April. Inputs must return within 1 year and capital goods within 3 years, else they are treated as a supply and become taxable with interest.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Half-Yearly | ITC-04 — H1 by 25 October (above ₹5 cr) · ITC-04 — H2 by 25 April (above ₹5 cr) · Reconcile challans each half-year |
| Annually | ITC-04 by 25 April (up to ₹5 cr) · Reconcile the full year of job-work movement · Confirm all goods returned within the limits |
| Time Limits | Inputs returned within 1 year · Capital goods returned within 3 years · Deemed supply and interest if goods overstay |
| Movement | Delivery challan for every dispatch to a job worker · Goods moved job-worker to job-worker captured · Direct supply from the job worker’s premises reported |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Fix your filing frequency from turnover yourself
- Compile every delivery challan for goods sent
- Reconcile goods received back against the challans
- Track the 1-year and 3-year return limits manually
- Spot goods at risk of being deemed a supply
- File ITC-04 accurately by 25 October / 25 April
- Risk deemed supply, interest and ITC reversal
With TaxClue
- Filing frequency confirmed from your turnover
- All job-work challans compiled and reconciled
- Goods received matched against goods sent
- 1-year and 3-year limits tracked for you
- Deemed-supply exposure flagged in time
- ITC-04 filed by 25 October and/or 25 April, ARN shared
- Input tax credit protected and mismatches avoided
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
Ongoing Job-Work Compliance
Half-Yearly
- ITC-04 — H1 by 25 October (above ₹5 cr)
- ITC-04 — H2 by 25 April (above ₹5 cr)
- Reconcile challans each half-year
Annually
- ITC-04 by 25 April (up to ₹5 cr)
- Reconcile the full year of job-work movement
- Confirm all goods returned within the limits
Time Limits
- Inputs returned within 1 year
- Capital goods returned within 3 years
- Deemed supply and interest if goods overstay
Movement
- Delivery challan for every dispatch to a job worker
- Goods moved job-worker to job-worker captured
- Direct supply from the job worker’s premises reported
Penalties & Consequences
What is at stake if you do not comply
- Job-work goods not returned in time are deemed a supply and become taxable with interest
- Inputs beyond 1 year or capital goods beyond 3 years trigger a deemed-supply liability
- Unreported job-work movement risks input tax credit reversal
- Mismatch between goods sent and received triggers departmental scrutiny
- Filing at the wrong frequency or missing 25 Oct / 25 Apr leaves movement unreported
Regulatory Updates 2025–26
- 2025: ITC-04 is filed half-yearly by taxpayers with turnover above ₹5 crore and annually by those up to ₹5 crore.
- 2025: The Invoice Management System (IMS) affects GSTR-2B and the input tax credit available on inward supplies.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries with deep GST expertise.
End-to-End
From challan reconciliation to ITC-04 filing — fully managed, minimal effort from you.
On-Time Filing
Reminders before every 25 October and 25 April so you never miss a deadline.
100% Online
Everything over WhatsApp / email — no office visits required.
Transparent Fees
A clear quote upfront — ₹0 hidden professional charges.
ITC Protected
Job-work movement evidenced so input tax credit is protected and mismatches avoided.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is Form ITC-04 and who files it?
How often must ITC-04 be filed?
What is the due date for ITC-04?
What is Section 143 of the CGST Act?
Within what time must goods return from a job worker?
What happens if goods are not returned within the time limit?
What goods are reported in ITC-04?
Is ITC-04 filed on the basis of invoices or challans?
Does the principal or the job worker file ITC-04?
What is the ₹5 crore turnover threshold for?
Can input tax credit be affected if ITC-04 is not filed?
What documents do I need to file ITC-04?
How do I file ITC-04 on the GST portal?
How much does it cost to file ITC-04 — is there a government fee?
What is the difference between ITC-04 and GSTR-1?
What happens to goods moved from one job worker to another?
Official Sources & Legal References
Every regulatory figure on this page — due dates, the ₹5 crore threshold and the return time limits — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — File ITC-04Official portal to file the job-work return ITC-04
- CGST Act, 2017 — Section 143The job-work provision governing goods sent to a job worker · India Code
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017, plus circulars and notifications on job work and ITC-04
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on filing ITC-04
Related Guides
ITC Matching & GSTR-2B Auto-Populated Credit
Read guide ArticleBlocked & Reversed ITC — Section 17
Read guide ArticleTax Invoice, Credit & Debit Notes — Sections 31–34
Read guide ArticleTax Invoice Format & Mandatory Fields
Read guide ArticleElectronic Ledgers & GST Payment
Read guide ArticleWho Must Register — Sections 22–30 CGST
Read guideITC-04 Job Work Return Resources — All Free
Get Your ITC-04 Job Work Return Filed Right
Expert-managed job-work return filing — challans reconciled, goods tracked against the 1-year and 3-year return limits, ITC-04 filed half-yearly or annually to protect your input tax credit. Free consultation, zero hidden charges.