GST Compliance – ITC-04 Filing

Filing FORM GST ITC-04 (Job Work Declaration)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Readers should verify with the CGST Act, Rules, and GSTN updates.

✍️ Preface

FORM GST ITC-04 is a declaration filed by a Principal manufacturer to report goods or capital goods sent to job workers, received back, or supplied from the job worker’s premises. This ensures compliance with Section 143 of the CGST Act.

This manual consolidates the law, filing process, FAQs with statutory basis, and a compliance checklist for practitioners and businesses.

📑 Table of Contents

1. The Law Governing ITC-04

2. Eligibility & Frequency

3. Step-by-Step Filing Process (How Do I)

4. Tables in ITC-04

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. The Law Governing ITC-04

• Section 143, CGST Act, 2017 – Governs goods sent for job work.

• Rule 45, CGST Rules, 2017 – Prescribes ITC-04.

• Frequency (w.e.f. Oct 2021):

  • Turnover > ₹5 crore – Half-yearly (Apr–Sep, Oct–Mar).

  • Turnover ≤ ₹5 crore – Annual filing.

• Penalty: Failure may attract tax liability under Sec. 143(3).

✅ 2. Eligibility & Frequency

• Who files? Registered manufacturer (Principal) sending goods/capital goods to job workers (registered/unregistered).

• When?

  • Until Sep 2021 → Quarterly.

  • After Oct 2021 → Half-yearly (large taxpayers) / Annually (small taxpayers).

• Due Dates: 25th of the month following the relevant period.

🛠️ 3. Step-by-Step Filing Process

Step 1: Login & Navigate

• GST Portal → Login → Services > Returns > ITC Forms → ITC-04 → Prepare Online.

Step 2: Select Period

• Select Financial Year & Filing Period → Search.

Step 3: Enter Job Work Details

• Table 4: Goods sent for job work.

• Table 5A: Goods received back from same job worker.

• Table 5B: Goods received back from another job worker.

• Table 5C: Goods supplied directly from job worker’s premises.

Step 4: Add Challans

• Enter GSTIN (registered) or State (unregistered).

• Enter challan no., date, item details → ADD → SAVE.

• Confirmation shown; view/edit under “Processed Challans”.

Step 5: Proceed to File

• Click Proceed to File → system updates status.

• Click Proceed to Summary → view consolidated details.

Step 6: File with DSC/EVC

• Tick verification box → Select signatory → File.

• ARN generated; acknowledgement sent via email/SMS.

Step 7: Download Filed Return

• Filed ITC-04 can be downloaded in Excel from dashboard.

📊 4. Tables in ITC-04

• Table 4: Goods sent for job work.

• Table 5A: Goods received back from original job worker.

• Table 5B: Goods received back from another job worker.

• Table 5C: Goods supplied directly from job worker’s premises.

❓ 5. FAQs (with Basis)

Q1. What is ITC-04?
A declaration of goods/capital goods sent/received from job workers. (Rule 45)

Q2. Who must file?
Registered manufacturers (Principals). (Sec. 143, Rule 45)

Q3. Is it mandatory?
Yes, if goods are sent to job workers. (FAQ 3)

Q4. Filing modes?
Online via GST portal or offline via utility. (FAQ 4)

Q5. What details are required?
Details for Tables 4, 5A, 5B, 5C. (FAQ 9)

Q6. Frequency?
Quarterly till Sep 2021, half-yearly/yearly thereafter. (FAQ 6)

Q7. Due date?
25th of succeeding month. (FAQ 7)

Q8. Late fee?
No late fee currently prescribed. (FAQ 8)

Q9. Can challans be bulk uploaded?
Yes, via offline utility if >500 challans. (Manual)

Q10. Can unregistered job worker be reported?
Yes, with State details. (Manual)

Q11. Can goods be supplied directly from job worker’s premises?
Yes, details reported in Table 5C. (Rule 45)

Q12. Can filed ITC-04 be downloaded?
Yes, Excel download available. (Manual)

✅ 6. Compliance Checklist (Fillable Format)