ITC-04 Job Work Declaration Cover Letter
Summarise goods sent to and received back from job workers for a period before filing Form GST ITC-04.
What it is
A principal who sends inputs or capital goods to a job worker without paying tax under Section 143 of the CGST Act must report the movements in Form GST ITC-04. The form shows goods sent to job workers, goods received back, goods sent from one job worker to another, and goods supplied directly from the job worker's premises. This cover letter summarises those movements by job worker for the filing period.
When it is used
- Manufacturers sending materials for processing, such as printing, dyeing or assembly.
- Half-yearly or annual ITC-04 filing.
- Reconciling stock lying with job workers at year end.
What the template covers
- Principal name, GSTIN and address
- Job worker name, GSTIN and address
- Filing period
- Goods sent out: description, quantity and value
- Goods received back
- Goods sold from job worker premises
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Letter
Letter Date; Place
Principal
Principal Entity Name; GSTIN; Address
Job Worker
Job Worker Name; Job Worker GSTIN (if registered); Job Worker Address
Filing
Filing Period; Type of Goods Sent
Movement
Goods Sent Out (description, qty, value); Goods Received Back (description, qty, value); Goods Sold from Job Worker Premises (Sec 143(1)(b))
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
ITC-04 is filed half-yearly (by 25 October and 25 April) by principals with aggregate turnover above ₹5 crore, and annually (by 25 April) by others. Inputs not returned within one year, and capital goods within three years, are treated as supplied on the day they were sent. Check the current due dates on the GST portal.
Generate the ITC-04 — Job Work Declaration
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. GST registration or returns)? Contact SKAG and Associates
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Frequently asked questions
Who files ITC-04, the principal or the job worker?
The principal.
Is ITC-04 required if no goods were sent in the period?
If there were no job work movements, a nil filing may not be required; check the current portal requirements for your case.
What if goods are not returned within one year?
They are deemed supplied on the date sent, and GST with interest is payable by the principal.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.