This guide is in English for now. The tool itself works in your language.
Nivesh Sahayak App › Help › Stock and manufacturing
Job work and the ITC-04 return
Goods sent to a job worker (for cutting, plating, stitching…) stay your stock. The App keeps them in a place of their own until they come back, warns when the time limit is near, and prepares the ITC-04 tables.
Step by step
- Send the goods with a challan. Make a delivery challan of the job-work kind (Rule 55) in the challan maker.
- Record it in Job work. Menu › Job work › Sent to job worker: worker, items, quantities, or fill from the challan. The goods move to a place called JW and the worker's name.
- Record the return. Received back: what came back (processed goods), any waste, and the job charges.
- Watch the limits. Goods still with job workers and Past the time limit show what is overdue.
- Prepare ITC-04. Under ITC-04 (job work return) choose the financial year, tick Turnover last year above ₹5 crore if it applies, choose the period and press Excel.
Worked example
On 10 July you send 200 kg of steel strips worth ₹40,000 to Kumar Plating. On 25 July 196 kg come back plated, 4 kg is waste, job charges ₹3,000 + GST. Job work shows nothing pending; ITC-04 lists the challan in Table 4 and the return in Table 5A.
Rules and dates
Section 143, CGST Act: inputs must come back within 1 year and capital goods within 3 years of being sent, or the sending is treated as a supply. ITC-04 (Rule 45(3), from 1 October 2021): if last year's turnover was above ₹5 crore, file twice a year (April–September by 25 October, October–March by 25 April); otherwise once a year by 25 April. Checked on 5 November 2026; check the portal format before filing.
Common mistakes and how to fix them
- Sending job-work goods on an invoice. No tax invoice: use a delivery challan, because ownership does not change.