GST ITC-04 Due 25 October 2026: Job-Work Filing Guide

Summary: Form GST ITC-04 is the principal’s statement of goods sent to job workers and goods received back or supplied from job workers. Under the current Rule 45 framework, a principal whose aggregate turnover in the immediately preceding financial year exceeded ₹5 crore files the statement half-yearly, while a principal at or below ₹5 crore files it annually. The statutory timeline is the twenty-fifth day of the month succeeding the relevant period. Therefore, for a principal above the threshold in FY 2025-26, the April–September 2026 statement is ordinarily due on 25 October 2026. A smaller principal’s April 2026–March 2027 annual statement is ordinarily due on 25 April 2027. The form is not a substitute for delivery challans, e-way bills, stock records or the substantive return conditions under section 143. Before filing, the principal should reconcile every challan with the job worker, return, direct supply, waste or scrap outcome and the one-year or three-year time limit that applies to inputs or capital goods. This guide sets out a controlled filing method without assuming an extension that has not been officially verified.

GST ITC-04 Filing Obligation for Principals

The filing responsibility rests with the principal who sends inputs or capital goods, without payment of tax, to a job worker under the job-work procedure. The statement captures goods dispatched to a job worker and goods received back, transferred to another job worker, or supplied from the job worker’s premises. It is a movement-and-accountability statement; it is not an input tax credit return and does not by itself establish that every condition for credit or job-work treatment has been satisfied.

The principal should first confirm that the movement is genuinely job work. Materials sold to an independent manufacturer, goods sent on approval, branch transfers and ordinary repairs can have different documentation and tax consequences. The legal character follows the contract and facts, not the description typed on a challan. Where the job worker adds its own substantial materials or makes an independent supply, the parties should examine valuation, classification, registration and invoicing separately.

GST ITC-04 Reporting Period and 25 October 2026 Deadline

The turnover test refers to aggregate turnover in the immediately preceding financial year. For the April–September 2026 half-year, the relevant test is FY 2025-26 turnover. A principal should retain the turnover computation used to select the frequency, including all registrations under the same permanent account number as required by the GST definition of aggregate turnover. A new registration or business reorganisation needs a facts-based review rather than an automatic selection based only on one GSTIN’s local turnover.

Rule 45 prescribes filing by the twenty-fifth day of the month succeeding the specified period. Accordingly, 25 October 2026 is the ordinary statutory date for the April–September half-year. This article does not assume a weekend, system advisory or trade request changes the law. Only a valid official extension or legally effective relaxation should alter the calendar. Teams should complete the upload before the last day and preserve any portal incident ticket if a genuine technical failure occurs.

Job-Work Challans and Movement Records Required

Movement Challan References and Quantities

Goods sent for job work generally move under a challan issued by the principal. The control register should contain the challan number and date, description, quantity, unit, taxable value where relevant, originating location, job-worker GSTIN or address, e-way bill reference where applicable, and expected return date. When a job worker sends goods to another job worker, the principal must remain able to trace the original lot and the subsequent movement.

Goods Returned, Supplied or Still With the Job Worker

• Returned to the principal: match the receipt date, quantity and location with the original dispatch.
• Moved to another job worker: maintain the full chain rather than treating the first transfer as a return.
• Supplied from the job worker’s premises: verify whether that premises is declared or whether the statutory exception applies.
• Exported from the job worker’s premises: retain export and customs evidence in addition to the job-work trail.
• Waste or scrap: identify who made the supply, whether the job worker is registered and how tax was discharged.
• Still outstanding: compute age from the original removal date and flag approaching statutory limits.

Return of Job-Worked Inputs and Capital Goods: Time Limits

Section 143 links job-work treatment to return or permitted supply within a stated period: ordinarily one year for inputs and three years for capital goods, subject to the statutory exclusions and any legally available extension. If goods are not returned or otherwise dealt with within the permitted period, the law can deem the principal to have supplied them to the job worker on the original dispatch date. That retrospective consequence can create tax, interest, documentation and reporting exposure.

Moulds and dies, jigs and fixtures, and tools receive specific treatment and should not be mixed mechanically with ordinary capital goods. Likewise, process loss must be supported by production norms and records; it is not automatically an unreported return shortage. Aged open quantities should be reviewed item by item before ITC-04 is filed, with tax and legal teams deciding whether a deemed supply, credit adjustment or explanation is required.

Matching ITC-04 Entries With Challan and Inventory Records

Quantity is the core control, but value and classification should also be reviewed where they affect invoices, e-way bills or a possible deemed supply. Duplicate challan numbers across branches, inconsistent units of measurement and merged production lots are common reasons for unexplained differences. Normalise units before matching and document any conversion ratio. Do not plug a variance merely to force the portal total to agree.

GST Portal Preparation and ITC-04 Filing Validation

The GST portal manual permits online preparation and use of the prescribed offline utility. The preparer should use the current portal template, not a saved workbook from an old period. Validate GSTINs, dates, document numbers and required tables; generate the preview; and compare totals to the approved reconciliation. The authorised signatory should review the final preview before electronic verification. After filing, download the statement and acknowledgement rather than relying only on a dashboard status.

If the statement contains an error, correction depends on the available form fields, portal functionality and the law. ITC-04 should therefore be treated as a controlled statutory filing, not a provisional upload. A correction to the statement also does not automatically repair an incorrect e-way bill, delivery challan, tax invoice or deemed-supply position. Each affected record must be reviewed on its own legal basis.

Principal and Job Worker Responsibilities Under GST

The principal owns the statutory filing but needs timely data from each job worker. Contracts should require periodic stock statements, challan references, processing loss, scrap details and notice before goods are moved to another location. Finance should reconcile tax documents; operations should confirm quantities and process status; logistics should supply movement references; and the GST reviewer should test the section 143 conditions and return frequency.

A strong close procedure does not wait until 25 October. Monthly job-worker confirmations and ageing reports reduce the half-year-end burden and expose old lots while evidence is still available. The filing should finish with a signed reconciliation note explaining threshold selection, exceptions, adjustments and unresolved items. That note is often more valuable in a later audit than the portal acknowledgement alone.

Frequently Asked Questions

Who files GST ITC-04?

The principal who sends inputs or capital goods for job work files the statement for covered movements and outcomes.

Is 25 October 2026 the due date for every principal?

No. It is the ordinary due date for the April–September 2026 half-year where preceding-FY aggregate turnover exceeded ₹5 crore. Principals at or below ₹5 crore generally follow annual filing.

What turnover year should be checked?

For the April–September 2026 period, test aggregate turnover in FY 2025-26.

Does filing ITC-04 replace delivery challans or e-way bills?

No. Those movement documents and underlying records remain independently relevant.

What happens when inputs are not returned in one year?

Subject to the exact law and facts, the movement can be deemed a supply from the original dispatch date, with consequential tax and interest exposure.

Are capital goods also reported?

Yes, covered capital-goods movements are relevant, with an ordinary three-year return or permitted-supply period and specific exclusions for certain tools and fixtures.

Should an unverified extension be used?

No. Change the statutory calendar only on the basis of a valid official notification or legally effective order.

Key Takeaways

• Check FY 2025-26 aggregate turnover before selecting half-yearly or annual frequency.
• For a principal above ₹5 crore, April–September 2026 ITC-04 is ordinarily due 25 October 2026.
• Reconcile challans, quantities, returns, transfers, direct supplies, scrap and aged open lots.
• ITC-04 does not replace movement documents or cure a section 143 default.
• Archive the filed statement, ARN and an approved exception-based reconciliation.

Source Links

• GST Portal — Form GST ITC-04 Manual — https://tutorial.gst.gov.in/userguide/inputtaxcredit/Manual_itc04.htm
• CBIC — Rule 45 of the CGST Rules — https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter5/rule45_v1.00.html
• GST Portal — ITC-04 Offline Utility Instructions — https://tutorial.gst.gov.in/downloads/formgstitc04.pdf

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Disclaimer: This article is for general educational and editorial purposes and is based on official material checked on 19 October 2026. Filing frequency, job-work character, turnover, due date, extensions, portal fields and tax consequences depend on the current law and the taxpayer’s facts. Readers should verify current notifications and portal advisories and obtain professional advice before acting. TaxGuru accepts no responsibility for any loss, liability or consequence arising from reliance on this article. Before filing Form GST ITC-04, principals should separately establish the applicable reporting period, aggregate turnover classification, movement of inputs or capital goods, challan trail and the precise status of goods with each job worker. The timing for return of inputs and capital goods, any exceptions and possible deemed supply implications must be checked against the relevant CGST Act provisions, rules and applicable notifications rather than assumed from this explanation. A stated due date may be affected by a valid extension or by a different filing frequency, and the GST portal may display account-specific information that requires reconciliation. An acknowledgement establishes submission, not that every underlying challan, quantity or legal classification is correct. Records should be matched to inventory, transport evidence, tax invoices, job-work agreements and the books before relying on any summary. Businesses with disputed movements, shortages, loss of goods, multiple job workers or prior-period errors should obtain case-specific advice from a qualified GST professional. Readers must independently confirm current CBIC notifications, GSTN advisories and their actual registration profile before acting. TaxGuru does not certify filing eligibility or the completeness of any taxpayer’s records and assumes no responsibility for penalties, interest, rejected filings, business losses or decisions based on this material.