WHEN FILE ITC 04 AND WHO IS REQUIRED TO FILE ITC 04?

Reply—As per Rule 45(3) of CGST Rules, 2017, the details of challans in respect of goods dispatched to a job worker or received from a job worker during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter.

Due date for filing ITC-04 for January 2021 to March 2021 extended till 30.06.2021. (refer notification no. 26/2021–Central Tax Dated: 1st June, 2021)