Compliance
Quick answer: Form ITC-04 is the annual declaration that manufacturers and job-workers must submit under GST. It declares the details of inputs, semi-finished goods, and capital goods sent to a job-worker. It also declares the details of goods received back from the job-worker. It bridges the manufacturer's records with the job-worker's records. It establishes the chain of…
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You share the stock register, delivery challans and goods-receipt notes for the FY; we collect data on job-worker movement and capital goods.
We reconcile the stock register against delivery challans, e-way bills and job-worker invoices to identify the ITC-04 entries required.
Our expert reviews the quantum of inputs and capital goods held by the job-worker, signs off on the declaration, and prepares the Form.
We prepare ITC-04 Part-A (inputs) and Part-B (capital goods) with job-worker-wise and branch-wise breakdowns.
We file ITC-04 electronically on the GST portal using your login (or DSC / EVC) and share the result receipt.
Why file this
6 documents needed for itc-04 filing.
Why file itc-04 filing with FinTax24 instead of doing it yourself.
| Aspect | DIY / Portal | Local Tax Consultant | FinTax24 |
|---|---|---|---|
| Filing time | 7–14 days (typical) | Varies by availability and workload | 3 business days |
| Expert review | None | Depends on the consultant | Expert verified on every filing |
| Document check | You self-verify; rejected on portal | Manual review may vary | Pre-verified by our team before submission |
| Support | Email / chatbot | Appointment-based or office hours | WhatsApp + phone, Mon–Sat 10 AM–7 PM IST |
| Pricing | Government fees only | Consultant fee + government fees | Transparent: ₹2,499 + govt fees |
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Any taxpayer sending inputs or capital goods to a job-worker, or receiving processed goods back from a job-worker, must file ITC-04 annually. Principal manufacturers and the job-workers themselves both have reporting obligations.
ITC-04 is due on 31 December of the next financial year. For FY 2025-26, the due date is 31 December 2026.
Yes — a NIL return must still be filed if the taxpayer is engaged in any manufacturing activity that involved job-work during the year. The portal requires an explicit declaration of zero entries.
Part-A covers inputs (raw materials, semi-finished goods) sent to or received back from job-workers. Part-B covers capital goods (machinery, equipment) sent for job-work.
Skipping ITC-04 can lead to reversal of ITC claimed on inputs sent for job-work, plus penalty up to ₹25,000 under Section 122 of the CGST Act.
No. ITC-04 cannot be revised after submission. Any errors discovered after filing must be corrected in the subsequent year return with a expert certificate supporting the change.
Form ITC-04 is the annual declaration that manufacturers and job-workers must submit under GST. It declares the details of inputs, semi-finished goods, and capital goods sent to a job-worker. It also declares the details of goods received back from the job-worker. It bridges the manufacturer's records with the job-worker's records. It establishes the chain of custody for goods that leave the manufacturer's premises for processing at a third-party job-worker's facility. The form captures the quantity and value of goods sent out under a delivery challan, the challan date and number, the job-worker's GSTIN, and the corresponding quantity and value received back. Without ITC-04, the input tax credit on goods sent for job-work is not properly established in the GST records.
Any registered person who sends inputs or capital goods to a job-worker under challan must file ITC-04 annually. This applies whether you are a manufacturer or a job-worker. The obligation applies even if the goods were sent and received back in the same financial year with no net transfer. A NIL declaration must still be submitted if there were no job-work transactions. The due date is 31 December of the succeeding financial year. For FY 2024-25, the deadline is 31 December 2025. Failing to file ITC-04 can trigger a reversal of input tax credit under Section 19 of the CGST Act. It can also trigger a penalty up to ₹25,000 under Section 122.
ITC-04 has two parts. Part-A covers inputs and semi-finished goods. These are raw materials and partially processed goods sent to the job-worker. It also covers the corresponding received quantities. Part-B covers capital goods. These are machinery, equipment, and tools sent for job-work. They may be returned over multiple years. Capital goods sent for job-work are treated differently from inputs. They are meant to be returned, not consumed in the process. Their input tax credit treatment depends on proper tracking. FinTax24 prepares both Part-A and Part-B from the manufacturer's delivery challan register. We cross-reference job-worker acknowledgement receipts to ensure the quantities received back match the quantities sent out.
When a manufacturer sends goods for job-work, the input tax credit on those goods is normally blocked until the finished goods are received back and verified. The filing of ITC-04 establishes this chain. It allows the credit to be retained. If ITC-04 is not filed, the input tax credit taken on goods sent for job-work is deemed to have been reversed. The manufacturer must pay the equivalent GST from pocket. Additionally, a penalty of up to ₹25,000 under Section 122 of the CGST Act can be imposed for deliberate non-filing. FinTax24 ensures ITC-04 is filed before 31 December every year. The ITC is properly preserved. The manufacturer's GST records are fully reconciled with the job-worker's records.
Key sources: gst.gov.in, incometax.gov.in, tds.nic.in.
Reviewed by FinTax24 Compliance Desk · Review date
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