ITC-04 Filing · Panaji, Goa
ITC-04 job work statement filing in Goa — quarterly or annual statement of goods sent to and received from job workers, challan details, and ITC protection by qualified Chartered Accountants in Panaji.
Overview
ITC-04 is the statement that a principal manufacturer must file disclosing all goods sent to job workers and received back during the period. Under Section 143 of the CGST Act, a principal can send goods to a job worker without payment of GST and can avail ITC on those goods. However, if the goods are not received back within 1 year (3 years for capital goods), the goods are deemed sold to the job worker on the date of original dispatch — triggering GST liability and ITC reversal.
ITC-04 is the primary mechanism by which principals track and protect their ITC on goods at job workers. A principal that fails to file ITC-04 or files it with incorrect challan details risks scrutiny, ITC reversal, and deemed supply demands. Our CA-managed GST filing service includes ITC-04 as part of the comprehensive compliance package.
What we cover
Challan preparation, goods-in and goods-out tracking, ITC protection, and timely ITC-04 filing.
Talk to our CA →Preparing delivery challans for goods sent from the principal's premises to the job worker — mandatory document for goods movement without invoice and GST payment.
Compiling details of all challans for goods dispatched to job workers and details of goods received back (finished goods, waste, and scrap) for the filing period.
Filing ITC-04 on the GST portal by the 25th of the month following each quarter — applicable for principals with aggregate turnover above ₹5 crore in the preceding year.
For principals with aggregate turnover up to ₹5 crore, the simplified annual ITC-04 option is available — filed by 25th of April of the following financial year.
Monitoring the 1-year (inputs/semi-finished goods) and 3-year (capital goods) return timelines for each challan — alerting the principal before deemed supply triggers.
Where goods have not been received back within the statutory period and deemed supply has occurred, computing and paying the GST liability and advising on ITC reversal — minimising the penalty.
ITC-04 key facts
Inputs and semi-finished goods sent to job workers must be returned within 1 year — or deemed sold on dispatch date.
Capital goods sent to job workers must be received back (or supplied directly from job worker's premises) within 3 years.
ITC-04 is filed by 25th of month after quarter-end for large taxpayers; 25 April annually for turnover ≤₹5 crore.
A delivery challan is the primary document for goods sent to job workers — must carry all GST-prescribed details including challan number, date, value, and HSN code.
Frequently asked questions
ITC-04 is the job work statement filed by a principal under Section 143 of the CGST Act disclosing goods sent to and received from job workers. Any registered principal who sends goods to one or more job workers during the quarter must file ITC-04. Composition taxpayers and taxpayers who have never used job workers are exempt. The ITC-04 covers: goods dispatched to job workers during the period; goods received back from job workers; and goods directly supplied from the job worker's premises to the customer.
A delivery challan is the document used when goods are moved from the principal's premises to the job worker without raising a tax invoice (since no supply occurs, no GST is charged at this stage). Rule 55 of the CGST Rules requires the delivery challan to contain: date and number; name, address, and GSTIN of the consignor and consignee; HSN code; description, quantity, and taxable value of goods; and signature of the consignor. The job worker's premises must also be declared on the GST portal.
If inputs or semi-finished goods sent to a job worker are not received back by the principal or directly supplied to a customer within 1 year of being sent, the goods are deemed to have been supplied by the principal to the job worker on the date they were originally sent. GST becomes payable on this deemed supply, and the principal must reverse ITC on those goods. The tax, along with interest from the date of original dispatch, becomes payable immediately.
Yes. Under Section 143(1)(b), a principal can supply finished goods directly from the job worker's registered premises to the final customer — even though the goods have not been returned to the principal's premises. For this, the job worker's address must be declared as an additional place of business of the principal (or the job worker must be registered). The direct supply must be reflected in ITC-04 as a 'supply made directly from job worker's premises'.
There is no specific penalty provision exclusively for non-filing of ITC-04. However, failure to file ITC-04 is treated as a violation of the GST Act and can attract a general penalty of ₹25,000 under Section 125. More significantly, non-filing of ITC-04 creates risk during GST audit or scrutiny — the department may question the legitimacy of ITC claimed on goods at the job worker's premises and demand reversal with interest.
Waste and scrap generated by the job worker during the course of job work can be supplied by the job worker directly from their premises on payment of GST (if the job worker is registered) or by the principal. If the job worker is unregistered, the principal is liable to pay GST on the waste/scrap as if supplied by the principal. ITC-04 must reflect the details of waste and scrap returned separately from finished goods.
Related services
Missed ITC-04 filings can trigger deemed supply demands running into lakhs. Our qualified CAs in Panaji, Goa track every challan, monitor return timelines, and file ITC-04 accurately every quarter.