Itc 04 - sent cloth fabric in meter - returned frocks in pieces and taxable value?

I sent cloth fabric in meter as job work to UNREGISTERED dealer. He sent me stitched frocks back. In table 4 of ITC 04 I put meter of cloth sent with its purchase value as taxable value. So when frocks are returned in table 5 (goods received back) of ITC 04 what should I put? 1) Should I put Number of pieces of frocks OR approximate meter of clothes returned? He also charged me for materials + labour work without GST tax (unregistered job worker) 2) So what should be taxable value of good received back? 3) Is it compulsory that quantity of materials sent (shown in table 4) should be same as quantity of material received (shown in table 5) 4) Is it compulsory that taxable value of materials sent (shown in table 4) should be same as taxable value of material received (shown in table 5) Assume that items were sent and received back in same month. thank you in advance