Due Dates ITC-04 — Job-Work Challan Return
ITC-04 — Job-Work Challan Return
CGST Act 2017 r/w Rule 45
Details of goods sent to and received back from job workers. Due half-yearly for turnover > ₹5 Cr, annually for smaller taxpayers.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Half-yearly (25 Oct / 25 Apr) for turnover > ₹5 Cr; annually (25 Apr) for turnover ≤ ₹5 Cr | No specific late fee — s.125 general penalty may apply | Cadence bifurcation per Notification 35/2021 as amended. |
| FY 2025-26Current | Half-yearly (25 Oct / 25 Apr) for turnover > ₹5 Cr; annually (25 Apr) for turnover ≤ ₹5 Cr | No specific late fee — s.125 general penalty may apply | Cadence bifurcation per Notification 35/2021 as amended. |
| FY 2026-27 | Half-yearly (25 Oct / 25 Apr) for turnover > ₹5 Cr; annually (25 Apr) for turnover ≤ ₹5 Cr | No specific late fee — s.125 general penalty may apply | Cadence bifurcation per Notification 35/2021 as amended. |
FY-specific notes
FY 2024-25: Cadence bifurcation per Notification 35/2021 as amended.
FY 2025-26: Cadence bifurcation per Notification 35/2021 as amended.
FY 2026-27: Cadence bifurcation per Notification 35/2021 as amended.
⚠ VERIFY
ITC-04 cadence changed with Notification 35/2021 — confirm the current turnover-slab test and the amounts on filed forms; goods not returned within statutory period (1y goods, 3y capital goods) become deemed supply.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 125 CGST — General Penalty for Contraventions With No Specific Rate →