Purpose of ITC-04
ITC-04 is the statement associated with goods moved by a principal to job workers and their subsequent return or onward movement. The filing, where applicable, should be supported by challans and inventory records.
Reconciliation points
- Match challan numbers and dates.
- Match goods, quantities and job-worker details.
- Track goods returned, transferred or supplied from permitted premises.
- Review long-outstanding job-work inventory separately.
Current applicability
Because the filing frequency and relief measures have changed over time, verify the requirement for the exact tax period before filing.
Practical preparation workflow
- Confirm that GST ITC-04 – Job Work Goods Sent / Received Statement Guide is the correct filing, statement, application or compliance route for the entity and the relevant period.
- Reconcile the underlying books, registers, declarations, challans, approvals or source records before entering data into the portal.
- Check names, registration numbers, dates, reporting period and attachments against the master records. Avoid copying an older filing without checking whether the facts or portal fields have changed.
- Preview the completed filing before submission and retain the acknowledgement, payment/challan record and a complete copy of what was filed.
Records to reconcile
The exact attachment requirement depends on the facts and the current portal. As a working file, keep the following records together and reconcile them before submission:
- Job-work challans
- Principal and job-worker GST details
- Item / quantity movement records
- Goods returned / supplied from job-worker premises records
- Books / inventory reconciliation
Review after filing
A successful upload does not by itself prove that every underlying compliance requirement has been satisfied. Preserve the acknowledgement and filing copy, update the organisation's compliance calendar or statutory records where relevant, and watch the portal/email for any defect, clarification, notice or status change. If a correction is required, use the current correction, amendment or reply mechanism rather than altering supporting records merely to match an earlier filing.
Current-source check
Portal fields, filing frequency, fees, due dates and administrative practice can change. Before acting, re-check the live guidance of GST Portal for the exact period and facts. This guide is designed to help organise the records and understand the filing context; it does not replace the live statutory form, portal instructions or case-specific professional review.