ITC-04 is the statutory statement under Section 143 of the CGST Act, 2017 read with Rule 45 of the CGST Rules, in which a principal manufacturer / registered taxpayer reports details of goods sent to a job worker, goods received back from a job worker, and goods sent directly from one job worker to another. It is neither a tax-paying return nor a summary return — it is a pure tracking and reconciliation statement that enables the principal to enjoy the special job-work provisions: sending inputs and capital goods to a job worker without payment of GST, and retaining ITC on such inputs in the principal's own books.

The rules are strict on timelines. Inputs must be received back from the job worker within one year, and capital goods (other than moulds, dies, jigs, fixtures, and tools) within three years, from the date the goods were sent out or from the date the job worker received them. If these timelines are breached, the goods are deemed to have been supplied by the principal on the date they were originally sent out — triggering tax, interest, and potentially penalty. ITC-04 is the single statement where all this movement is consolidated and defended — making it a critical document during audits, assessments, and litigation on job-work claims.

We offer end-to-end ITC-04 Filing Services — from building and reconciling the job-work register, preparing the half-yearly or yearly ITC-04 challan-wise data, reconciling with delivery challans, e-way bills, and job-work invoices, filing the statement on the GST portal within due dates, managing overdue stock through deemed supply treatment, and handling audit / assessment queries on job-work transactions — so your job-work framework stays fully GST-compliant, ITC is preserved, and deemed-supply exposure is kept to zero.