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📂 Job Work in GST: Practical Guide: Fields in GST ITC-04 Return

 

When filing GST ITC-04, you need to provide specific details about goods sent for job work, received back, or directly supplied from the job worker’s premises. Below is a breakdown of the key fields:

🔍 Key Sections in GST ITC-04

1️⃣ Details of Principal (Manufacturer/Supplier)

  • GSTIN of the Principal
  • Legal Name (Auto-filled based on GSTIN)
  • Trade Name (if applicable)

2️⃣ Job Worker Details

For each job worker, you must enter:

  • Job Worker’s GSTIN (If registered)
  • Job Worker’s Name & Address (For unregistered job workers)
  • State & PIN Code

3️⃣ Goods Sent for Job Work

Field Description
Challan Number Delivery challan used to send goods
Challan Date Date when goods were dispatched
Type of Goods Inputs or Capital Goods
Description of Goods Example: Steel Sheets, Plastic Moulds, etc.
HSN Code Harmonized System Nomenclature Code
Quantity Quantity of goods sent (in UoM like KG, Pieces, Litres)
Value (₹) Invoice value of goods
Taxable Amount (if applicable) GST taxable value

4️⃣ Goods Received Back from Job Worker

Field Description
Challan Number Original challan number
Return Challan Number Challan issued by job worker while returning goods
Date of Receipt Date when processed goods were received back
Quantity Received Partially or fully returned goods

🚨 Important Rule:
If goods are not received back within 1 year (inputs) / 3 years (capital goods) → It is treated as a supply, and GST is payable.

5️⃣ Goods Directly Supplied from Job Worker’s Premises

Field Description
Challan Number Original challan number
Invoice Number & Date Invoice issued by principal for supply
HSN Code As per GST classification
Quantity Supplied Goods supplied directly from job worker’s place
Value (₹) Taxable value of goods supplied
Tax Amount (₹) GST charged on supply

🚨 Note: Principal can supply goods directly from job worker’s premises without bringing them back if:
✔ Job worker’s premises is declared as an additional place of business, OR
✔ Job worker is registered under GST.

📌 Submission & Filing of ITC-04

1️⃣ Enter all details manually or upload a JSON file for bulk entries.
2️⃣ Verify the information before submitting.
3️⃣ File using EVC (OTP-based) or DSC (for companies).

🎯 Key Takeaways

✅ Maintain accurate delivery challans & records of goods sent and received.
✅ File ITC-04 on time to avoid tax liability on unreturned goods.
✅ Ensure correct HSN codes & GSTINs for smooth filing.

💡 Tip: Use a Software/Excel template to track job work transactions and avoid errors!

📢 Need more clarity? Drop your questions below! 😊


Related Topic  

job-work-in-gst-filing

the-curious-case-of-job-work

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