FORM GST ITC-04 - Job-work dispatch, return and direct-supply reconciliation

Worked facts and completed entries

Aster’s FY 2025–26 aggregate turnover is INR 6 crore, so the report covers April–September 2026, not a quarter. It sends 1,000 kg of component blanks worth INR 2,00,000 to registered Karnataka job worker Veda on 2 May. By 30 September, 600 kg returns from Veda, 200 kg returns from a second unregistered Karnataka job worker, 150 kg is sold directly from Veda’s registered premises, and 50 kg remains there within the input return/supply time limit. Loss/waste is zero. The report is furnished 20 October, before the ordinary 25 October deadline.

1–3. Principal and current reporting period

4. Goods sent for job work — one completed row

5(A). Return from the original job worker — complete row

5(B). Return from another job worker — complete row

5(C). Direct supply from job-worker premises — complete row

Quantity and statutory-clock reconciliation

1,000 kg dispatched − 600 kg returned from A − 200 kg returned from B − 150 kg directly supplied = 50 kg still with A on 30 September. That open stock is supported by the job-worker confirmation and is not reported as lost. The input one-year clock runs from the 2 May 2026 dispatch; this report is still within it. No time-limit extension is assumed. ITC-04 itself does not pay the GST on the direct-sale invoice; that outward sale is separately included in the return.

Verification and execution

I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 20 October 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.

How this form moves the matter forward

1. Select the current reporting period by immediately preceding FY turnover: above INR 5 crore is half-yearly; any other case is annual.
2. Trace original and endorsed/new challans through returns, other workers and direct supplies; reconcile open stock and actual losses separately.
3. Furnish by the twenty-fifth of the month following the specified period, subject to a notified extension; separately monitor section 143 return/supply limits and tax any deemed supply when applicable.

Evidence supporting these entries

• Original/endorsed challans and worker acknowledgements
• Return challans, direct-sale invoice and outward-return record
• Quantity ledger, open-stock confirmation and turnover-based period selection

Period and legal consequences

The historical blank still labels field 3 “Quarter”; current rule 45(3) replaced quarterly reporting from 1 October 2021. The example is expressly a half-year. The general inputs/capital return clocks are one/three years, with statutory exceptions and authorised extensions; filing ITC-04 does not reset those clocks. ITC-04A is not a separately prescribed current job-work form.

Primary source and exact locator

Official notified form source: PDF pages 101-103; printed pages 95-97.

CGST Act and government-hosted Act and Rules compilation - Section 143; rule 45(1)–(4), as amended by notification 35/2021. Source and example revision: 21 October 2026.

Questions answered by this example