Form GST ITC-04 is a declaration form to be furnished by registered persons (Principal) in job work cases, showing the details of inputs or capital goods dispatched to or received from a job worker in a particular quarter.
The details of the following 4 types of transactions need to be furnished in GST ITC-04:
a) Inputs or capital goods dispatched to job workers in the quarter
b) Inputs or capital goods received back from job workers in the quarter
c) Inputs or capital goods sent from one job worker to another in the quarter
d) Inputs or capital goods supplied from the premises of job workers in the quarter
A registered manufacturer (Principal) is required to file “Form GST ITC-04’ on a quarterly basis if such person is sending any inputs or capital goods to a job worker (both registered and unregistered), without payment of tax and receives it back or sends it out to another job worker or supplies from the premises of job worker to a customer directly.
ITC-04 is a quarterly form. It must be furnished on or before the 25th day of the month succeeding the quarter. For example, for Oct-Dec quarter, the due date is 25th Jan.
How can I file Form GST ITC-04?
To file Form GST ITC-04, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > ITC Forms option.
2. The GST ITC Forms page gets displayed. Click the PREPARE ONLINE button on the GST ITC-04 tile.
3. Select the Financial Year and Return Filing Period from the drop-down list. Click the SEARCH button.
4. The Form GST ITC-04 page is displayed. Click on the relevant tile to enter related details:
5. Table 4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)
6. Table 5A. Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes
7. Table 5B. Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes
8. Table 5C. Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes
Each of above tables are discussed in succeeding paras.
5. Table 4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)
5.1. Click the tile – 4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker).
5.2. Select the Job Worker Type as Registered or Unregistered from the drop-down list.
Note: If you have more than 500 challans to report, then you can use PREPARE OFFLINE upload functionality to upload the challans.
5.3 (a) If Job Worker Type is Registered then:
5.3.1. In the GSTIN field, enter the GSTIN of the supplier. Once you enter the GSTIN, supplier’s name gets auto-populated. In the Challan Number field, enter the challan number. Select the Challan Date using the calendar. Enter the details of the item.
5.3.2. Click the ADD button.
5.3.3. Click the SAVE button.
5.3.4. A confirmation message is displayed and challan is added. You can click edit/ delete button to edit/ delete the challan (under Actions).
Note: Similarly, you can more item details by entering the details and clicking the ADD button, as discussed above.
Note: You can click “( view items )” available under the Processed Challans head to view challan details. A sample screenshot has been provided below for reference.
5.3 (b) If Job Worker Type is Unregistered then:
5.3.1. Select the State from the drop-down list. In the Challan Number field, enter the challan number. Select the Challan Date using the calendar. Enter the details of the item.
5.3.2. Click the ADD button.
Note: Similarly, you can more item details by entering the details and clicking the ADD button, as discussed above.
5.3.3. Click the SAVE button.
5.3.4. A confirmation message is displayed and challan is added. You can click edit/ delete button to edit/ delete the challan (under Actions). Click the BACK button.
5.3.5. The tile is updated with added details.
Click here to go back to main menu
6. Table 5A. Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes
6.1. Click the tile – 5A. Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes.
6.2. Select the Job Worker Type as Registered or Unregistered from the drop-down list.
Note: Either details of original challan issued by principal or fresh challan issued by job worker under which goods have been received back have to be reported here.
6.3 (a) If Job Worker Type is Registered then:
6.3.1. In the GSTIN field, enter the GSTIN of the supplier. Once you enter the GSTIN, supplier’s name gets auto-populated. In the Original Challan Number field, enter the original challan number. Select the Challan Date using the calendar. Enter the details of the item.
Note: Original challan number and date are optional fields.
6.3.2. Click the ADD button.
Note: Similarly, you can more item details by entering the details and clicking the ADD button, as discussed above.
6.3.3. Click the SAVE button.
6.3.4. A confirmation message is displayed and challan is added. You can click edit/ delete button to edit/ delete the challan (under Actions).
6.3 (b) If Job Worker Type is Unregistered then:
6.3.1. Select the State from the drop-down list. In the Original Challan Number field, enter the original challan number. Select the Challan Date using the calendar. Enter the details of the item.
6.3.2. Click the ADD button.
Note: Similarly, you can more item details by entering the details and clicking the ADD button, as discussed above.
6.3.3. Click the SAVE button.
6.3.4. A confirmation message is displayed and challan is added. You can click edit/ delete button to edit/ delete the challan (under Actions). Click the BACK button.
6.3.5. The tile is updated with added details.
7. Table 5B. Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes
7.1. Click the tile – 5B. Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes.
7.2. Select the Job Worker Type as Registered or Unregistered from the drop-down list.
Note: Either details of original challan issued by principal or fresh challan issued by job worker under which goods have been received back have to be reported here.
7.3 (a) If Job Worker Type is Registered then:
7.3.1. In the GSTIN field, enter the GSTIN of the supplier. Once you enter the GSTIN, supplier’s name gets auto-populated. In the Original Challan Number field, enter the original challan number. Select the Challan Date using the calendar. Enter the details of the item.
7.3.2. Click the ADD button.
Note: Similarly, you can more item details by entering the details and clicking the ADD button, as discussed above.
7.3.3. Click the SAVE button.
7.3.4. A confirmation message is displayed and challan is added. You can click edit/ delete button to edit/ delete the challan (under Actions).
7.3 (b) If Job Worker Type is Unregistered then:
7.3.1. Select the State from the drop-down list. In the Original Challan Number field, enter the original challan number. Select the Challan Date using the calendar. Enter the details of the item.
7.3.2. Click the ADD button.
Note: Similarly, you can more item details by entering the details and clicking the ADD button, as discussed above.
7.3.3. Click the SAVE button.
7.3.4. A confirmation message is displayed and challan is added. You can click edit/ delete button to edit/ delete the challan (under Actions). Click the BACK button.
7.3.5. The tile is updated with added details.
8. Table 5C. Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes
8.1. Click the tile – 5C. Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes.
8.2. Select the Job Worker Type as Registered or Unregistered from the drop-down list.
Note: Original Challan details under which goods have been sent for job work, may not be filled in cases where one on one correspondence between goods sent for job work and received back after the job work is not possible. However, Invoice details issued by Principal for supply made from the premises of the job worker, are mandatory to be filled up in Form GSTR-1 by the Principal.
8.3 (a) If Job Worker Type is Registered then:
8.3.1. In the GSTIN field, enter the GSTIN of the supplier. Once you enter the GSTIN, supplier’s name gets auto-populated. In the Original Challan Number field, enter the original challan number. Select the Challan Date using the calendar. Enter the details of the item.
8.3.2. Click the ADD button.
Note: Similarly, you can more item details by entering the details and clicking the ADD button, as discussed above.
8.3.3. Click the SAVE button.
8.3.4. A confirmation message is displayed and challan is added. You can click edit/ delete button to edit/ delete the challan (under Actions).
8.3 (b) If Job Worker Type is Unregistered then:
8.3.1. Select the State from the drop-down list. In the Original Challan Number field, enter the original challan number. Select the Challan Date using the calendar. Enter the details of the item.
8.3.2. Click the ADD button.
Note: Similarly, you can more item details by entering the details and clicking the ADD button, as discussed above.
8.3.3. Click the SAVE button.
8.3.4. A confirmation message is displayed and challan is added. You can click edit/ delete button to edit/ delete the challan (under Actions). Click the BACK button.
8.3.5. The tile is updated with added details.
9. Click FILE RETURN button.
10. Select the checkbox. Select the Authorized signatory from the drop-down list. Click the FILE WITH DSC or FILE WITH EVC button.
11. Once the Verification is completed, ARN will be generated and status is changed to Filed. An e-mail and SMS is sent to registered mobile number and e-mail address of the taxpayer.
Note: In case, if you have filed Form GST ITC-04 of return period before April 2019, an excel download button has been provided to download and view the filed details in an excel format. A sample screenshot has been provided below for reference.
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