ITC-04 for job work, in plain words
ITC-04 in plain words: who files it, how often, what each table holds, common mistakes, and how ARUKZ ERP prepares the file for the GST offline tool.
The short answer
ITC-04 is the GST return in which a manufacturer reports goods sent to job workers and goods received back from them. It is filed by the principal, the business that owns the goods and sends them out. The job worker does not file it.
It exists because goods sent for job work move on a challan, not an invoice: they are not sold, they stay yours. ITC-04 is how the department sees where those goods went and whether they came back in time.
Who files it, and how often
| Your aggregate turnover in the previous financial year | How often | Period | Due by |
|---|---|---|---|
| Above ₹5 crore | Half-yearly | April to September | 25 October |
| October to March | 25 April | ||
| Up to ₹5 crore | Once a year | April to March | 25 April after the year ends |
A Coimbatore auto parts maker with ₹8 crore turnover last year files twice: once by 25 October for the goods it sent out from April to September, and again by 25 April for October to March. A ₹3 crore unit files one return for the whole year, by 25 April.
What goes in it
| Table | What it holds |
|---|---|
| 4 | Goods sent to job workers in the period: the job worker's GSTIN (or State, if unregistered), challan number and date, inputs or capital goods, description, unit (UQC), quantity, taxable value and tax rates |
| 5(A) | Goods received back from the job worker you sent them to, with the original challan, and any losses and wastes |
| 5(B) | Goods received back from a different job worker than the one you sent them to, with losses and wastes |
| 5(C) | Goods supplied straight from the job worker's premises, with your invoice number, and losses and wastes |
Losses and wastes are reported only as a unit and a quantity. If 2,000 shafts went out, 1,996 came back and 4 were spoilt in hardening, the row shows 1,996 received and a loss of 4 NOS.
Three things that trip people up
- Every row needs a party the portal accepts. A registered job worker needs a valid GSTIN; an unregistered one needs their State.
- Units must be GST unit quantity codes (UQC). NOS, KGS, MTR and so on, not whatever the item master happens to say.
- Every Table 5 row names the original challan. Its number and date go on the row, so a receipt recorded without the challan it closes is hard to report. Keep the challan number on every receipt.
How ARUKZ ERP prepares it
In ARUKZ ERP the return is built from the job-work challans you already keep:
- Each challan you send fills Table 4, dated by its dispatch date. Cancelled challans are left out.
- Each return you record fills Table 5(A). If you marked it as coming back from a different job worker, it goes in 5(B). A sale from the job worker's premises goes in 5(C).
- Losses entered on a return become the loss quantity, in the same unit.
Open Subcontracting (Job Work) → ITC-04, pick the financial year and the period (April to September, October to March, or the whole year), and the four tables appear on screen. Before it lets you download, ARUKZ ERP lists every row the offline tool or the portal would refuse: a job worker with no GSTIN and no State, an item whose unit has no GST unit code, a missing challan or invoice date, a 5(C) row with no invoice number. Fix those on the records and the downloads open:
| Download | What it is for |
|---|---|
| Excel for the offline tool | A workbook with the sheets "Table 4", "Table 5A", "Table 5B" and "Table 5C", in the column order of the GST ITC-04 offline tool (version 2.15) |
| JSON to upload | The file the offline tool's "Generate JSON" button makes, ready to upload on the GST portal |
| Export CSV | The four tables in one file, for your accountant |
Then you sign in to the GST portal, upload the JSON and file the return there. ARUKZ ERP prepares the file; the filing is yours.
If you are the job worker, you do not file ITC-04, but your principal will ask you to confirm their figures. The principal reconciliation in ARUKZ ERP gives that statement: received, sent back, scrap, lost and still with you, per principal.
Related
The job work and subcontracting guide lists the challan, return-limit and e-way bill rules. To try the ITC-04 screen on sample challans, start a 14-day free trial.
This page is a general explanation, not tax advice. Turnover limits, due dates and the offline tool change; confirm the current position with your CA or on the GST portal.
What it does not do
- It does not file ITC-04 or connect to the GST portal. It prepares the Excel and JSON; you upload and file.
- The files follow version 2.15 of the offline tool. If GSTN releases a new version with different columns, check the workbook against it before you rely on it.
- It reports only what was recorded on challans and returns in ARUKZ ERP. Goods sent out before you started using it, or on paper challans never entered, are not in the file.
- It does not tell you which periodicity applies. You choose half-yearly or annual from your own turnover.
Last updated 7 November 2026