gst itc 04

can any one provide detailed guidance on Gst itc 04? it needs to be filed by principal? Or job worker & principal both ? I have called on Gst help line dey said both have to file but as we can see in itc 04 form that details given is good sent for job work & received back so, as per dis details we can find that this need to be filed by principal. many saying principal have to file dis. I m confused. and itc 04 dates from oct still not declared m i right ?

plz clear my doubts