GST Job Work
Compliance
Complete Guide

Throughout the quarter, maintain a detailed Job Work Register (Excel/ERP) tracking: Goods sent to job workers (date, challan number, quantity, value, job worker name/GSTIN), Goods received back from job workers (date, challan/invoice number, quantity, value), Goods supplied directly from job worker to customers (date, invoice number, customer details, quantity, value), Opening balance (goods lying with job workers at start of quarter), Closing balance (goods lying with job workers at end of quarter). This register is the foundation for ITC-04 filing. Taxvio provides a job work tracking template for easy maintenance.

At the end of the quarter: Cross-check delivery challans issued to job workers with goods actually sent. Verify receipt challans/invoices from job workers for goods received back. Reconcile invoices issued by job workers for processing charges (separate from goods movement). Match quantities sent vs. received back vs. supplied from job worker. Identify discrepancies (missing challans, quantity mismatches) and resolve with job worker. Compute opening balance + goods sent - goods received back - goods supplied from job worker = closing balance (goods with job worker at quarter end).

Log in to GST portal (www.gst.gov.in) with your GSTIN and credentials. Go to Services → Returns → Returns Dashboard. Select Financial Year and Return Filing Period (quarter: Apr-Jun, Jul-Sep, Oct-Dec, Jan-Mar). Click on 'ITC-04' tile (Quarterly return for job work). Choose 'Prepare Online' for online filing or download offline tool (Excel) for bulk data upload.

This table contains details of ALL goods (inputs and capital goods) sent to job workers during the quarter. For each job worker (GSTIN-wise): Enter job worker's GSTIN (if registered) or 'Unregistered' with address. For each type of goods sent: HSN code, Description of goods, UQC (Unit Quantity Code: KGS, PCS, etc.), Quantity sent, Taxable value. The portal allows: (a) Manual entry (one-by-one), or (b) Bulk upload via JSON/Excel offline tool (recommended for >10 entries). Total quantity and value are auto-summed.

This table contains details of goods received back from job workers during the quarter (goods returned to your premises after processing). For each job worker (GSTIN-wise): Enter job worker's GSTIN. For each type of goods received back: HSN code, Description, UQC, Quantity received back, Taxable value. Note: Goods received back may be in PROCESSED form (different from original form sent). Example: Fabric sent, garments received back — report as per actual form received.

If you have instructed the job worker to directly supply processed goods to your customers (without bringing them back to your premises), report here. This is called 'Direct Supply from Job Worker Premises'. For each such supply: Job worker's GSTIN, Customer's GSTIN (if B2B), HSN code, Description, Quantity supplied, Taxable value, Tax invoice number and date (issued by YOU, not job worker). Note: Even though goods are supplied from job worker's premises, the TAX INVOICE is issued by YOU (principal) to the customer. You pay GST on this invoice and report it in your GSTR-1.

This is the MOST CRITICAL table — it shows the closing balance of goods lying with job workers at the END of the quarter. For each job worker (GSTIN-wise): Enter job worker's GSTIN. For each type of goods: HSN code, Description, Opening balance (quantity at start of quarter), Goods sent during quarter (from Table 4A), Goods received back during quarter (from Table 4B), Goods supplied from job worker during quarter (from Table 4C), Closing balance = Opening + Sent - Received Back - Supplied from JW. Table 4D is auto-populated based on Tables 4A, 4B, 4C. Verify that closing balance matches your Job Work Register.

This table flags goods that are nearing or have exceeded the time limits (1 year for inputs, 3 years for capital goods). The portal auto-identifies goods in Table 4D where: Date of original sending + time limit < Current date (time limit expired). For such goods, you must: Either bring them back to your premises immediately, OR pay GST on deemed supply and reverse ITC (if applicable). We help you identify time-limit breaches in advance and plan corrective action (bring back goods, pay tax, or extend time by applying to jurisdictional officer if valid reason).

After filling all tables, click 'Preview' to verify data accuracy. Cross-check quantities and values with your Job Work Register. Ensure no time-limit violations are pending unresolved. Click 'Submit' (this does NOT file the return — it just saves the data). Now you must FILE the return using: (a) Digital Signature Certificate (DSC) — for companies and LLPs, or (b) EVC (Electronic Verification Code) — Aadhaar-based OTP for others. After DSC/EVC verification, click 'File ITC-04'. Download ARN (Acknowledgment Reference Number) and filed ITC-04 PDF for your records.

After filing ITC-04, update your Job Work Register: Closing balance of Quarter 1 becomes Opening balance of Quarter 2. Continue tracking goods sent/received during the next quarter. Set reminders for next ITC-04 filing deadline (25th of month following next quarter). Monitor time limits for goods lying with job workers (1 year/3 years) and plan retrieval or supply. Taxvio provides automated alerts for upcoming deadlines and time-limit violations.