ITC-04 Due Date — Filing Calendar 2026-27
Due Date
25th April, 25th October
What is ITC-04?
ITC-04 is the return filed by principal manufacturers who send goods for job work. It details the goods dispatched to job workers and received back, ensuring ITC eligibility is maintained on inputs sent for processing. Filed half-yearly.
Who files it?
Principal manufacturers who send inputs or capital goods to job workers under Section 143 of the CGST Act must file ITC-04 half-yearly. It applies to those with annual turnover above ₹5 crore.
Late Fee & Penalty
No specific late fee provision under GSTR rules, but general provisions under Section 47 apply. Delay can result in reversal of ITC on goods sent to job workers.
Frequently Asked Questions — ITC-04
What are the ITC-04 due dates for FY 2026-27?
ITC-04 is filed half-yearly. For April–September 2026, it is due on 25th October 2026. For October 2026–March 2027, it is due on 25th April 2027.
Who is a job worker under GST?
A job worker is a person who processes or works on goods belonging to another registered person (the principal). The job worker performs manufacturing or processing services on goods received from the principal.
Is ITC-04 applicable for small businesses?
Taxpayers with annual turnover up to ₹5 crore are exempt from filing ITC-04. Only principals with turnover above ₹5 crore are mandated to file this return.
What happens if goods are not returned from job work on time?
Inputs must be returned within 1 year and capital goods within 3 years of being sent to the job worker. If not returned within this period, the supply is deemed taxable and ITC must be reversed.