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This query is : Resolved 

What is itc-04? Who are required to file under GST?

A registered manufacturer or a principal is required to file a declaration in Form GST ITC-04 in case of job work. Job work means processing or working on raw materials or semi-finished goods supplied by the principal manufacturer to the job worker.

It is filed once in every quarter in the following cases if the manufacturer:
Sends inputs or capital goods on job work and/or receives it back.
Sends inputs or capital goods to another job worker.
Supplies from the premises of the job worker to the customer directly.
It must be furnished on or before the 25th day of the month succeeding the quarter.

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