Free tool for manufacturers

ITC-04 due date calculator.

Choose your turnover to see every ITC-04 due date from FY 2025-26 to FY 2027-28. Add your job-work challans to see the last day each lot can come back before GST treats it as a supply.

Your aggregate turnover in the previous financial year

For FY 2026-27 returns, that is your turnover in FY 2025-26.

Above ₹5 croreHalf-yearly returnsUp to ₹5 croreOne return a year

Job-work challans (optional)

Add the date each lot left your premises and what it was. Nothing you enter leaves this page.

Date sentGoods

Your next ITC-04 is due on

Half-yearly returns, FY 2025-26 to FY 2027-28

FY 2025-26April to September 2025Due 25 October 2025
FY 2025-26October 2025 to March 2026Due 25 April 2026
FY 2026-27April to September 2026Due 25 October 2026
FY 2026-27October 2026 to March 2027Due 25 April 2027
FY 2027-28April to September 2027Due 25 October 2027
FY 2027-28October 2027 to March 2028Due 25 April 2028

The Commissioner can extend ITC-04 due dates by notification, and can extend the one-year and three-year limits by up to one and two more years on sufficient cause. Check the GST portal for extensions before you rely on a date.

How the dates are worked out.

ITC-04 is the principal's statement of goods sent to job workers and received back. Rule 45(3) sets its period by your aggregate turnover in the previous financial year, and makes it due on the 25th of the month after that period. It has not been quarterly since 1 October 2021.

For the return limits, the calculator counts the day the goods leave as day one, so a one-year limit ends the day before the anniversary: goods sent on 4 May 2026 must be back by 3 May 2027. That is the cautious reading of “within one year”. Do not leave a lot that late anyway.

A challan goes in the return for the period it was issued in, and the goods coming back go in the return for the period they came back in. Our guide to job work under GST covers the challan, e-way bills and the ITC-04 tables in full.

How often you file: Every six months (April to September, October to March) if your aggregate turnover in the previous financial year was above ₹5 crore. Otherwise once for the financial year.; Rule 45(3), Explanation
When it is due: On or before the 25th of the month after the period: 25 October and 25 April, or 25 April for a yearly return.; Rule 45(3)
Inputs: Back, or supplied from the job worker's premises, within one year of being sent out.; Section 143(1)
Capital goods: Within three years of being sent out.; Section 143(1)
Moulds and dies, jigs and fixtures, tools: No time limit.; Section 143(1)
If goods are late: They are treated as supplied to the job worker on the day they were sent out. The supply goes in GSTR-1, with tax and interest.; Section 143(3), (4); rule 45(4)
Extensions: The Commissioner can extend the ITC-04 due date by notification, and the one-year and three-year limits by up to one and two more years on sufficient cause.; Rule 45(3); section 143(1)

Keep the job-work register in ERPNext and export ITC-04 from it.

Material goes out on a “Send to Subcontractor” entry, whose number is the challan number, and comes back on a Subcontracting Receipt with accepted and rejected quantities.
With the India Compliance app, the GST Job Work Stock Movement report exports the ITC-04 JSON for tables 4 and 5A. Goods passed between job workers, sold from their premises, and losses still need completing on the portal.
Where native subcontracting would need too many item codes, we build a simpler job-work card and register, with what is pending at each vendor and overdue alerts.

See ERPNext for manufacturers Read the job work guide

ITC-04 questions.

Sources

Checked against the texts above in October 2026. This tool is a guide, not legal advice; confirm with your accountant before you file.

If your aggregate turnover in FY 2025-26 was above ₹5 crore, you file two returns: April to September 2026, due 25 October 2026, and October 2026 to March 2027, due 25 April 2027. If it was ₹5 crore or less, you file one return for the year, due 25 April 2027.

Half-yearly or yearly. Notification 35/2021-Central Tax replaced the quarter in rule 45(3) with a six-month period for principals above ₹5 crore and the financial year for everyone else, from 1 October 2021.

Your aggregate turnover in the immediately preceding financial year. For FY 2026-27 returns, that is FY 2025-26. It can change from one year to the next, so check it each April.

Inputs not back, or not supplied from the job worker's premises, within one year are treated as supplied to the job worker on the day they were sent out (section 143(3)). Capital goods get three years (section 143(4)). Rule 45(4) then requires you to declare the supply in GSTR-1 and pay the tax with interest.

No. Section 143 excludes moulds and dies, jigs and fixtures, and tools from the one-year and three-year limits.

Yes. Rule 45(3) lets the Commissioner extend it by notification. Check the GST portal for any extension before the due date, and do not plan on one.

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How the dates are worked out.

Keep the job-work register in ERPNext and export ITC-04 from it.

Material goes out on a “Send to Subcontractor” entry, whose number is the challan number, and comes back on a Subcontracting Receipt with accepted and rejected quantities.

With the India Compliance app, the GST Job Work Stock Movement report exports the ITC-04 JSON for tables 4 and 5A. Goods passed between job workers, sold from their premises, and losses still need completing on the portal.

Where native subcontracting would need too many item codes, we build a simpler job-work card and register, with what is pending at each vendor and overdue alerts.