ITC-04 Filing Services job work compliance, end to end.
Specialist ITC-04 filing for principal manufacturers in India — half-yearly and annual job work return preparation, challan tracking, and compliance under Section 143 of the CGST Act.
ITC-04 is a job work return that every principal manufacturer must file under GST to report movement of inputs and capital goods sent to a job worker, and goods received back. It tracks compliance with the timelines under Section 143 of the CGST Act — one year for inputs and three years for capital goods.
Failure to file ITC-04 or to bring back goods within the prescribed period creates a deemed supply, triggering reversal of input tax credit and payment of GST along with interest. For manufacturing units with high job work volumes, this can run into substantial demands.
NDS Advisors helps manufacturers maintain accurate challan registers, reconcile job worker returns, and file ITC-04 correctly within due dates — protecting your input tax credit and keeping your job work cycle compliant.
Our ITC-04 Filing Services
Half-Yearly ITC-04
Filing of ITC-04 for principals with turnover above Rs. 5 crore every six months.
Annual ITC-04
Annual ITC-04 filing for principals with aggregate turnover up to Rs. 5 crore.
Challan Tracking
Maintenance of delivery challan register for goods sent and received from job workers.
Time Limit Monitoring
Monitoring 1-year and 3-year limits for inputs and capital goods at job worker.
Job Worker Reconciliation
Matching principal records with job worker stock records to avoid disputes.
ITC Reversal Advisory
Advisory on GST and interest where job work goods are not returned in time.
Direct Supply Compliance
Compliance on supply directly from job worker's premises under Section 143(1).
Notice Handling
Reply to GST notices for ITC-04 non-filing, delay, or job work credit reversal.
Our Approach
Challan Review
All inward and outward delivery challans for job work collected and reviewed.
Stock Matching
Principal records reconciled with job worker stock confirmations.
Pending Goods Check
Goods exceeding the 1-year or 3-year limit flagged for reversal action.
Return Preparation
ITC-04 prepared in the prescribed format with table-wise summaries.
Filing & Acknowledgement
Return filed on the GST portal and ARN shared with the client.
Why It Matters
Frequently Asked Questions
ITC-04 is a return filed by a principal manufacturer to report goods sent to and received from a job worker.
Every principal who sends inputs or capital goods for job work under Section 143 of the CGST Act must file ITC-04.
ITC-04 is filed half-yearly by 25th October and 25th April, or annually if turnover is up to Rs. 5 crore.
No, ITC-04 is not required if no goods were sent for job work during the relevant period.
If inputs are not returned within one year or capital goods within three years, it is treated as a supply and GST becomes payable.
Sending Goods For Job Work?
Stay compliant under Section 143 — let our CAs handle your ITC-04 filing, challan reconciliation, and job worker records so your input tax credit stays protected.
File ITC-04 With Us or call +91 9819 000 511