Job Work return issue

my company filed Job work return upto Q3 of 2018-19 i.e. dec 2018.
due to some issue in gst portal, we were not able to file ITC 04 for the subsequent periods. Now we r filing return for all the subsequent quarters. As per the CGST notification, requirement for filing ITC 04 from july 2017 to march 2019 was waived off and only the goods sent for job work not returned back/not supplied (as on 31st march 2019) was required to be furnished in ITC04 of Apr-Jun 2019 return..

Query : I had already filed the return before waived off notification, do i need to include those goods which were not recd back/supplied in apr-june 2019 return.. or no need as i have already filed Details upto dec 2018.. and just enter data of Q4 of 2018-19 in June 2019 ITC 04?
Replies (1)

Here’s what applies based on your situation and the CGST notification:

  • The waiver for filing ITC-04 for the period July 2017 to March 2019 means you are not required to file ITC-04 for those quarters if the goods were already sent for job work and were either returned or supplied by 31st March 2019.

  • However, for goods not yet returned or supplied as on 31st March 2019, the details needed to be furnished in the ITC-04 for April-June 2019.

In your case:

  • Since you already filed ITC-04 upto December 2018 before the waiver notification, you do not need to revise those earlier returns.

  • You only need to include the details of goods lying with job worker as on 31st March 2019 that were not returned or supplied in your April-June 2019 ITC-04.

  • For Q4 (Jan-Mar 2019), the data should be entered in June 2019 ITC-04, as you mentioned.

Summary:

  • No need to add previously filed details again.

  • Only report pending goods as on 31.03.2019 in April-June 2019 ITC-04.

  • File ITC-04 for subsequent periods normally.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
13 November 2026
Chartered Accountant - Fresher

Neeraj Bhagat & Co

New Delhi

CA

View Details