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ITC-04lowCBIC (GST)

ITC-04 due date — Job Work Return

Statement of goods dispatched to and received from job workers, filed half-yearly by 25 April and 25 October.

Next due date

25 April 2027for H2 FY 2026-27

If it is late: General penalty up to ₹25,000 under s.125

Track ITC-04 and every other filing — free for 14 days

Get told before ITC-04 is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of ITC-04, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.

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

Where this date comes from

The instrument
Rule 45(3), CGST Rules 2017

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

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

What is the due date of ITC-04?
It is next due on 25 Apr 2027, for H2 FY 2026-27. 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
How do I file ITC-04?
Log in to the GST portal (gst.gov.in), go to Services → Returns → Returns Dashboard, choose the financial year and period, then prepare the return online or upload it from the offline tool. Pay any tax, interest or late fee shown, and file with DSC or EVC.
What is the full form of ITC in ITC-04?
ITC stands for Input Tax Credit. ITC-04 is the Job Work Return.

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.

Other GST obligations