Accurate ITC-04 Filing for Job Work Compliance
ITC-04 filing is mandatory for businesses that send goods to job workers or receive goods back after job work processing. Proper reporting ensures compliance with GST job work provisions and helps avoid tax disputes or input tax credit reversal issues.
N D Savla & Associates provides complete ITC-04 filing support — from data compilation and reconciliation to return preparation, filing, and compliance monitoring.
What is ITC-04?
ITC-04 is a GST return filed by manufacturers or principals who send goods to job workers. It contains details of goods sent to job workers, goods received back, and goods supplied directly from job worker premises.
ITC-04 helps GST authorities track movement of goods under job work provisions.
- Details of goods sent to job worker
- Details of goods received back from job worker
- Goods supplied directly from job worker location
- Waste or scrap generated during job work (if applicable)
Who Must File ITC-04?
- Manufacturers sending goods for job work
- Businesses sending semi-finished goods for processing
- Businesses sending capital goods to job workers
- Principals operating under GST job work provisions
ITC-04 Filing Frequency
- Filing frequency depends on aggregate turnover and GST provisions
- Periodic filing as notified by GST authorities
Details Required for ITC-04 Filing
- Job worker details and GSTIN
- Challan details for goods sent
- Goods receipt details from job worker
- Supply details from job worker premises
- Waste and scrap details (if applicable)
Documents Required for ITC-04 Filing
- Delivery challans
- Job work agreements
- Goods movement records
- Stock reconciliation details
- Previous ITC-04 filings (if applicable)
Risks of Non-Filing or Incorrect Filing
- Input tax credit disputes
- GST compliance notices
- Tax liability risk on goods sent for job work
- Audit complications
ITC-04 Filing Process (Step-by-Step)
- Review job work transactions and challans
- Reconcile goods sent and received records
- Prepare ITC-04 return
- Verify job work compliance details
- File ITC-04 return on GST portal
- Provide filing confirmation and records
Why Choose N D Savla & Associates?
Accurate Job Work Reporting
Proper tracking and reporting of job work transactions.
GST Compliance Experts
Strong experience in GST job work compliance.
On-Time Filing
Timely ITC-04 filing to avoid compliance risk.
End-to-End Support
From data review to return filing and compliance tracking.
Compliance Alerts
Reminders for ITC-04 filing deadlines.
Trusted Advisory Support
Reliable GST compliance and advisory services.