ITC-04 Filing Due Date: Job Work Summary (Oct 2025 – Mar 2026)

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

What is Form ITC-04?

Form ITC-04 is a statement required under Rule 45 of the CGST Rules, 2017, which mandates reporting of:

• Goods sent to a job worker
• Goods received back from a job worker
• Goods sent from one job worker to another
• Goods supplied directly from the job worker’s premises

This form ensures proper tracking of inputs and capital goods moved without payment of tax under job work provisions.

Who is Required to File?

As per Rule 45(3) of the CGST Rules, 2017:

• Taxpayers with Aggregate Annual Turnover (AATO) exceeding ₹5 crore must file ITC-04 on a half-yearly basis
• Taxpayers with AATO up to ₹5 crore are required to file annually

Due Date for Current Period

For taxpayers with AATO above ₹5 crore:

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

This due date is prescribed under the GST rules and is critical to avoid non-compliance.

Key Points to Remember

• Filing is mandatory even if there are no transactions (Nil return may be required in practice)
• Details must match with:
  • E-way bills
  • Delivery challans
  • Books of accounts
• Ensure proper documentation for:
  • Inputs
  • Semi-finished goods
  • Capital goods

Consequences of Non-Compliance

While there is currently no late fee specifically prescribed for ITC-04, non-filing may lead to:

• Notices from the GST department
• Scrutiny or audit complications
• Issues in claiming Input Tax Credit (ITC)

Practical Tip for Businesses

Maintain a job work register and reconcile it monthly with GST records. This will make half-yearly filing smooth and error-free.

Conclusion

Timely and accurate filing of ITC-04 is essential for businesses involved in job work transactions. With the due date approaching, it is advisable to review records and ensure compliance well in advance.

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