GST ITC-04 Filing – Summary of Goods Sent to / Received from Job Worker (Due 25 April 2026)

Businesses engaged in job work under GST must comply with specific reporting requirements. One such important compliance is filing Form GST ITC-04, which captures details of goods sent to and received from job workers.

What is GST ITC-04?

Form GST ITC-04 is a statement required to be filed by a principal (registered taxpayer) who sends inputs or capital goods to a job worker. It includes:

• Details of goods sent to job workers
• Goods received back from job workers
• Goods supplied directly from job worker premises

This requirement is prescribed under Rule 45(3) of the CGST Rules, 2017.

Applicability – Who Needs to File?

As per CBIC Notification No. 38/2019 – Central Tax dated 31-08-2019, the frequency of filing ITC-04 depends on Aggregate Annual Turnover (AATO):

• AATO more than Rs. 5 crore → Half-yearly filing
• AATO up to Rs. 5 crore → Annual filing

This article focuses on taxpayers with AATO exceeding Rs. 5 crore.

Reporting Period & Due Date

For taxpayers with AATO above Rs. 5 crore:

• Period Covered: October 2025 to March 2026
• Due Date: 25th April 2026

Timely filing is essential to ensure compliance and avoid scrutiny.

Key Details to be Reported

The following information must be included in ITC-04:

• Challan-wise details of goods sent to job workers
• Goods received back from job workers
• Goods sent from one job worker to another
• Goods supplied directly from job worker premises
• Waste and scrap generated during job work

Important Compliance Points

• Inputs must be returned within 1 year, and capital goods within 3 years (Section 143 of CGST Act, 2017)
• Failure to receive goods within the specified time may result in deemed supply, leading to tax liability
• Maintain proper documentation such as delivery challans and job work records

Consequences of Non-Compliance

• Notices from GST department
• Reversal of Input Tax Credit (ITC)
• Interest and penalties
• Increased audit scrutiny

Practical Tips for Businesses

• Reconcile ITC-04 data with books and GST returns (GSTR-1 & GSTR-3B)
• Maintain job worker-wise tracking system
• Ensure timely follow-up for goods sent but not received

Conclusion

GST ITC-04 is a crucial compliance requirement for businesses involved in job work. With the due date of 25th April 2026 approaching, taxpayers with turnover exceeding Rs. 5 crore should ensure accurate and timely filing to avoid penalties and maintain smooth GST compliance.

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