🧾 Understanding ITC-04: Everything You Need to Know About the October 25th Filing Deadline

 

Businesses engaged in manufacturing or production activities often send goods to job workers for processing or treatment. To ensure transparency and accountability in such transactions, the Goods and Services Tax (GST) framework requires the filing of Form ITC-04 — a key compliance document for job work.

As per the latest update, the due date for filing Form ITC-04 for the period April–September 2025 is 25th October 2025. Let’s understand what this form entails, who should file it, and why timely compliance is essential.

📘 What is Form ITC-04?

Form GST ITC-04 is a declaration form under Rule 45(3) of the CGST Rules, 2017, designed to capture details of goods sent to or received back from job workers.

When a principal manufacturer sends inputs or capital goods to a job worker for further processing, the ownership of these goods remains with the principal. The ITC-04 form helps the GST authorities monitor the movement of such goods and ensures that they are properly accounted for.

It includes:

  • Goods sent to job workers for processing, testing, repair, or further manufacturing.

  • Goods received back from job workers after processing.

  • Goods sent from one job worker to another.

  • Goods directly supplied from the job worker’s premises, if permitted by the principal.

👥 Who is Required to File ITC-04?

Filing ITC-04 is mandatory for manufacturers or principal taxpayers who send goods to job workers.

The frequency of filing depends on the business turnover:

  • For taxpayers with an Aggregate Annual Turnover (AATO) of more than ₹5 crore:
    Filing is half-yearly — for April to September and October to March.

  • For taxpayers with AATO up to ₹5 crore:
    Filing is annually, for the entire financial year.

Thus, for businesses with turnover exceeding ₹5 crore, the due date to file the return for April–September 2025 is 25th October 2025.

⏰ Why the October 25th Deadline Matters

The GST Department has fixed 25th October 2025 as the last date for filing ITC-04 for the first half of the financial year. Timely submission ensures compliance with GST laws and avoids potential penalties or complications in availing input tax credit.

Late filing can lead to:

  • Loss of eligibility to claim Input Tax Credit (ITC) on goods sent for job work.

  • Compliance notices from the department for non-filing.

  • Penalties under Section 125 of the CGST Act, which may go up to ₹25,000.

For smooth business operations and audit readiness, every registered taxpayer must ensure that ITC-04 is filed accurately and on time.

📋 Key Details to be Reported in ITC-04

The ITC-04 form is divided into sections capturing detailed information such as:

  1. Challan Details:

    • Number and date of challans used to send goods to job workers.

    • Type of goods — inputs, capital goods, or semi-finished products.

  2. Goods Sent to Job Workers:

    • Quantity and description of goods sent.

    • GSTIN and details of the job worker.

  3. Goods Received Back:

    • Quantity and description of goods returned by job workers.

    • Date of return and corresponding challan number.

  4. Goods Sent from One Job Worker to Another:

    • Details of inter-job worker transfer.

  5. Goods Supplied Directly from Job Worker’s Premises:

    • Where permission is granted under Section 143 of the CGST Act.

🧮 Practical Steps to File Form ITC-04

Here’s how to file ITC-04 through the GST portal:

  1. Login to the GST portal at www.gst.gov.in.

  2. Navigate to Services → Returns → ITC Forms → Prepare Online.

  3. Select the relevant financial year and return period (April–September 2025).

  4. Enter details of challans, goods sent, and goods received.

  5. Preview the data carefully to ensure accuracy.

  6. Submit and file using a valid Digital Signature Certificate (DSC) or EVC.

  7. Keep a copy of the acknowledgment for your records.

It’s advisable to cross-verify all entries with your stock records and job work challans before submission.

💡 Best Practices for Easy ITC-04 Compliance

  • Maintain proper records of all job work transactions, including challans and invoices.

  • Reconcile data periodically to avoid discrepancies between books and returns.

  • Use automated accounting software or seek professional assistance to minimize errors.

  • File before the deadline to avoid last-minute rush or portal issues.

🔍 How Taxla Services Can Help

Filing ITC-04 can be time-consuming and requires precision in data entry. Taxla Services P. Ltd, a trusted name in tax and compliance consulting, offers expert GST filing assistance for individuals and businesses.

Our team ensures that all job work-related details are accurately captured and submitted well within the due date. From challan verification to portal submission, we handle it all — ensuring 100% compliance and peace of mind.

🗓️ Conclusion

The due date for filing Form ITC-04 for April–September 2025 is 25th October 2025. This filing is not just a formality — it is a vital compliance requirement under GST that tracks the movement of goods between principals and job workers.

Businesses must ensure timely and accurate submission to stay compliant, avoid penalties, and ensure smooth availability of Input Tax Credit.

Stay ahead of deadlines with Taxla Services P. Ltd — your reliable partner in GST, income tax, and compliance solutions.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

#ITC04 #GSTUpdates #GSTReturn #TaxFiling #GSTCompliance #BusinessTax #TaxConsultant #TaxlaServices #IncomeTaxPractitioners #GSTIndia #BestAuditorInTamilnadu



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