Input Credit on Job Work and ITC-04

Due date of FORM GST ITC-04

ITC-04 was a quarterly form until September 2021. It had to be furnished on or before the 25th day of the month succeeding the quarter. For example, for the Jul-Sept quarter, the due date is 25th October 2021.

However, with effect from 1st October 2021, it is a half-yearly and yearly form as follows:

(1) Those with an annual aggregate turnover of more than Rs.5 crore – Half-yearly from April-September- due on 25th October and October-March due on 25th April.

(2) Those with an annual aggregate turnover of up to Rs.5 crore – Yearly from FY 2021-22 due on 25th April.

Details to be furnished in ITC-04

There are 2 parts-

• Goods sent to job worker
• Goods received back from the job worker