The GST laws providesthat the principal can send the goods to the job worker under an intimation. In this regard, the CBIC has clarifiedthat the Form GST ITC-04 will serve as an intimation for the purpose of above provision. The principal is required to furnish the details of following delivery challans in Form GST ITC -04:
(a) Goods which are dispatched by the principal to the Job worker
(b) Goods which are received back from the job worker
(c) Goods which are sent from one job worker to another job worker
With effect from October 01, 2021, the frequency of filing Form GST ITC-04 has been reducedfrom quarterly basis to half yearly/yearly basis as under:
| SL. No. | Aggregate turnover in preceding financial year | Frequency | Due date |
| 1 | More than 5 Crore rupees | Half Yearly | April to September – 25th October October to March – 25th April |
| 2 | Up to 5 Crore rupees | Yearly | 25th April |