Important for all Principal sending goods for job work – File ITC 04 before 25th April.

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 yearFrequencyDue date
1More than 5 Crore rupeesHalf YearlyApril to September – 25th October

October to March – 25th April
2Up to 5 Crore rupeesYearly25th April