ITC-04 due dates for 2026-27 (job work)
A statement of the goods you sent to job workers and what came back, so the credit on those goods stays valid.
- Who it applies to
- Manufacturers who send inputs or capital goods out for job work. Half-yearly if turnover is above ₹5 crore, once a year otherwise.
- When
- 25 October for April to September, and 25 April for October to March (or for the whole year, if turnover is up to ₹5 crore).
- How often
- Twice a year
- If you miss it
- There is no automatic late fee, but a general penalty of up to ₹25,000 can be levied. Inputs not back within one year, or capital goods within three, are treated as sold and taxed.
Every ITC-04 date in this calendar
| For the period | Due date | For | Status |
|---|---|---|---|
| Oct 2025–Mar 2026 | 25 April 2026Saturday | Half-yearly filers; the full year if turnover is up to ₹5 crore | |
| Apr–Sep 2026 | 25 October 2026Sunday | Turnover above ₹5 crore | |
| Oct 2026–Mar 2027 | 25 April 2027Sunday | Half-yearly filers; the full year if turnover is up to ₹5 crore |
What to keep ready
- Delivery challans for goods sent to each job worker
- Details of goods received back, or supplied straight from the job worker's premises
Frequently asked questions
When is ITC-04 due in 2026-27?
25 October for April to September, and 25 April for October to March (or for the whole year, if turnover is up to ₹5 crore).
Who does ITC-04 apply to?
Manufacturers who send inputs or capital goods out for job work. Half-yearly if turnover is above ₹5 crore, once a year otherwise.
What happens if I miss ITC-04?
There is no automatic late fee, but a general penalty of up to ₹25,000 can be levied. Inputs not back within one year, or capital goods within three, are treated as sold and taxed.
Shown on the calendar for: monthly filers, quarterly (qrmp) filers.
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