Form ITC-04
Form GST ITC-04 is a declaration form to be furnished by registered persons (Principal), showing the details of inputs or capital goods dispatched to or received from a job worker in a particular quarter.
In this job work means processing or working on raw materials or semi-finished goods supplied by the principal manufacturer to the job worker.
Following are the details to be furnished in ITC-04:
- Goods sent to job worker
- Goods received back from the job worker
Due date for filing Form ITC-04 in respect of inputs/capital goods sent to a job worker or received from a job worker for the period October 2021 to March 2022 is April 25, 2022 if the aggregate annual turnover of taxpayer is more than Rs.5 crore