Equipping Modern Enterprises with Powerful GST, E-Way Bill & E-Invoicing Solutions

logo image
  • GST Filing & Reconciliation
  • E-Way Bill Automation & E-Way Bill APIs
  • E-Invoicing Simplified
  • GSTIN Search
  • Expert Assistance

What is GST ITC 04 Form?

GST ITC 04 is a form used by GST registered taxpayers to file quarterly returns to claim Input Tax Credit (ITC). With the help of this form, the details of the inputs or the goods sent to the job worker and received from the job worker are recorded. Here, the quantity and description of goods which are sent by one job worker to another or are returned to the Principal (manufacturer) are also shown. GST ITC 04 Form has to be filed every quarter by the manufacturer (Principal). At present, there is no late filing penalty on the filing of GST ITC 04 form after the due date.

A job worker is a person who executes an assigned job on the goods which are manufactured by someone else. The ownership of the goods remains with the Principal manufacturer, and hence he/she is called the Principal.

E.g., A belt manufacturer may send the goods to another worker to do the job of pinning holes in the belt. Here the manufacturer is the Principal and the person pinning holes is the job worker who will return the goods (belts) received back to the manufacturer once his part of the job is completed.

In this article, we will help you understand:

Due Date To File ITC 04

ITC 04 is a quarterly return and must be furnished on or before the 25th day of the month succeeding the quarter. For example, ITC 04 for the quarter ended 30 September 2020, should be filed by 25 October 2020.

Components Of ITC 04 Form

Note: Legal name can be different from the trade name.

    • Trade name (if any), i.e. the name with which the manufacturer trades or raises an invoice.
    • Period, i.e. the quarter for which the manufacturer is furnishing the Form GST ITC 04
  • Details of the inputs or capital goods sent to the job worker
    • GSTIN of the registered job worker or State of the non-registered job worker
    • Challan number
    • Challan date
    • Description of goods sent
    • Unique Quantity Code (UQC)
    • Quantity
    • Taxable value
    • Type of goods (Inputs or capital goods)
    • Rate of tax (CGST, IGST, SGST/UGST and cess)
  • Details of the inputs or capital goods received from the job worker
    • Section A: Details of the inputs or goods received back from the job worker to whom the goods were sent for job work.
      • GSTIN of the registered job worker or State of the non-registered job worker
      • Challan number (issued by the job worker) under which the manufacturer has received goods. In case there is no fresh challan issued by the job worker then, it is an optional column in the table.
      • Date of Challan issued by the job worker which was generated while sending back the goods
      • Description of goods
      • UQC
      • Quantity
      • Original challan number under which goods are sent for job work. This column is not required to be filled in cases where there is no correlation between the goods sent for job work and goods received back.
      • Nature of job done by the job worker
      • Losses and wastage (including UQC and quantity of goods).
    • Section B: Details of the inputs or goods received back from the job worker other than the job worker to whom the goods were sent for job work originally
      • GSTIN of the registered job worker or State of the non-registered job worker
      • Challan number (issued by the job worker) under which the manufacturer has received goods. In case there is no fresh challan issued by the job worker then, it is an optional column in the table.
      • Date of Challan issued by the job worker, which was generated while sending back the goods.
      • Description of goods
      • UQC
      • Quantity
      • Original challan number under which goods are sent for job work. This column is not required to be filled in cases where there is no correlation between the goods sent for job work and goods received back.
      • Nature of job done by the job worker
      • Losses and wastage (including UQC and quantity of goods).
    • Section C: Details of the inputs or goods sent to the job worker which were subsequently supplied from the premises of the job worker.
      • GSTIN of the registered job worker or State of the non-registered job workers
      • Invoice Number (issued by the Principal) in case the goods are supplied from the premises of the job worker.
      • Invoice Date (issued by the Principal) in case the goods are supplied from the premises of the job worker.
      • Description of goods
      • UQC
      • Quantity
      • Original challan number under which goods are sent for job work. This column is not required to be filled in cases where there is no correlation between the goods sent for job work and goods received back.
      • Nature of job done by the job worker
      • Losses and wastage (including UQC and quantity of goods).

How To File ITC 04 Online?

Step 1: Log in to GST Portal.

File ITC 04 Online

Step 2: Under ‘Services’ select, ‘Returns’ and then, select ‘ITC Forms’.

File ITC 04 Online

Step 3: Select ‘GST ITC 04’ and choose to ‘Prepare Online’.

Step 4: Select the relevant Financial Year from the drop-down menu and also select the return filing period and click on ‘Search’.

Step 5: Fill the details in the tables and click ‘Save’.

Step 6: Click ‘File Return’.

Step 7: Generate OTP and verify the return. Taxpayers can use the Digital Signature Certificate (DSC) to validate the form as well.

How To File ITC 04 Offline?

Step 1: Log in to GST Portal.

Step 2:  Under ‘Services’ select, ‘Returns’ and then, select ‘ITC Forms’.

Step 3: Select ‘GST ITC4’ and choose to ‘Prepare Offline’.

Step 4: Choose and upload the invoice.

File ITC 04 Offline

Step 5: Click ‘Initiate Filing button’.

Step 6: Select the tax period.

Step 7: Check details and the taxable amount

Step 8: Generate OTP and verify the return or validate using DSC.