Query related to ITC 04

This discussion clarifies the mandatory filing of Form ITC-04 for GST-registered businesses sending goods for job work. It confirms that ITC-04 must be filed even if the goods are not returned within the same quarter. The form requires details of goods sent, and if goods are not returned within specified timeframes (one year for goods, three years for capital goods), GST will be applicable. The correct tables within ITC-04 for reporting dispatched and returned goods are also explained.