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📂 Job Work in GST: Filing GST ITC-04 for Job Work – A Step-by-Step Guide

 

GST ITC-04 is a crucial return form that the principal (manufacturer/supplier) must file for goods sent to a job worker. It tracks the movement of inputs and capital goods and ensures GST compliance.

🔍 What is GST ITC-04?

GST ITC-04 is a return that records:
✅ Goods sent to a job worker.
✅ Goods received back after processing.
✅ Goods directly supplied from the job worker’s premises.

📅 Who & When to File ITC-04?

Aggregate Turnover of Principal Frequency of Filing Due Date
Above ₹5 Crore Half-Yearly 25th Oct & 25th April
Up to ₹5 Crore Yearly 25th April

📌 Steps to File ITC-04 on GST Portal

Step 1: Log in to GST Portal

🔹 Go to www.gst.gov.in
🔹 Navigate to Services → Returns → ITC Forms → ITC-04

Step 2: Enter Details of Goods Sent & Received

You need to report:
1️⃣ Goods sent for job work
2️⃣ Goods received back from job worker
3️⃣ Goods directly supplied from job worker’s premises

🔹 You can enter data manually or upload a JSON file for bulk entries.

Step 3: Verify & Submit

🔹 After entering details, click Preview to check.
🔹 If correct, click Submit & File using EVC or DSC.

📜 Key Compliance Rules for ITC-04

✅ Time Limit for Goods Return:

  • Inputs: 1 year
  • Capital Goods: 3 years

✅ No Need to File ITC-04 If:

  • No job work transactions in the period.
  • No movement of goods to/from job worker.

✅ Consequences of Non-Filing:

  • Goods not returned in time → Considered as supply, and GST is payable.
  • Penalties & Late Fees may apply for non-filing.

🎯 Key Takeaways

🔹 GST ITC-04 ensures tracking of job work transactions.
🔹 Principal (not job worker) must file this return.
🔹 Timely return filing avoids unnecessary GST liabilities.

📢 Tip: Maintain a proper record of delivery challans & job work movements to avoid errors in ITC-04 filing.

Need more help? Drop your questions below! 📝😊


Related Topic

the-curious-case-of-job-work-

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