ITC-04lowCBIC (GST)
ITC-04 — Job Work Return
Statement of goods dispatched to and received from job workers, filed half-yearly by 25 April and 25 October.
- Due
- 25 Oct and 25 Apr
- Frequency
- Half-yearly
- If it lapses
- General penalty up to ₹25,000 under s.125
- Statutory reference
- Rule 45(3), CGST Rules 2017
Who has to file it
Every one of these has to hold before ITC-04 binds an entity:
- GST registered
- turnover of ₹5.00 Cr or more
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 2 hours
Common questions
- When is ITC-04 due?
- 25 Oct and 25 Apr. It falls due twice a year.
- Who has to file ITC-04?
- It applies to GST registered and turnover of ₹5.00 Cr or more.
- What is the penalty for filing ITC-04 late?
- General penalty up to ₹25,000 under s.125
- Where is ITC-04 filed?
- GST Portal (gst.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.