Form GST ITC-04 Filing Guide: Job Work Compliance & Delivery Challans
Form GST ITC-04 Filing Guide: Job Work Compliance & Delivery Challans
Operational SOP for manufacturing units sending materials for job work. Master Rule 55 delivery challans, Form ITC-04 reporting, and 1-year/3-year statutory deadlines.
Who is this for: GST Job Work SOP
Quick Answer: What Are the Statutory Filing Rules for Form ITC-04?
Form GST ITC-04 reports goods sent to and received from job workers. Manufacturers with turnover > Rs 5 Cr file half-yearly (Oct 25 & Apr 25); others file annually on Apr 25. Inputs must return within 1 year and capital goods within 3 years under Rule 55 delivery challans to avoid GST deeming liabilities.
- Turnover > Rs 5 Cr requires half-yearly filing; Turnover <= Rs 5 Cr requires annual filing.
- Inputs must be returned within 1 year; Capital goods must return within 3 years.
- All outward goods movement must be covered by Rule 55 Delivery Challan + E-Way Bill.
- Failure to return goods turns the dispatch into a deemed taxable supply with interest.
1. Mandatory Statutory Timelines & Thresholds
| Turnover Threshold | Filing Period | Due Date |
|---|---|---|
| Above ₹5 Crore | Half-Yearly (H1: Apr-Sep / H2: Oct-Mar) | October 25 & April 25 |
| Up to ₹5 Crore | Annually (Full Financial Year) | April 25 of following FY |
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