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ARUKZ ERP builds ITC-04 from the job work challans and returns you already record: goods sent out fill table 4, goods back from the same job worker fill 5(A), from a different job worker 5(B), and sales straight from the job worker’s premises 5(C). It checks every row the GST offline tool or portal would refuse, then gives you an Excel workbook in the offline tool’s layout and the JSON file to upload. You file the return on the GST portal yourself.
ITC-04 comes with the Job work module, which ARUKZ staff switch on for you. See Modules and Job work.

Who files ITC-04, and when

The principal, the business that owns the goods and sends them out, files ITC-04. The job worker does not. ARUKZ ERP does not decide which applies to you. You pick the period from your own turnover.

Prepare the return

1

Open the ITC-04 screen

Go to Subcontracting (Job Work) → ITC-04, and pick the financial year and the period: April to September, October to March, or the whole year.
2

Read the four tables

Each challan you sent fills table 4, dated by its dispatch date; cancelled challans are left out. Each return you recorded fills 5(A), or 5(B) if you marked it as coming back from a different job worker. A sale from the job worker’s premises fills 5(C). Losses entered on a return become the loss quantity, in the same unit.
3

Fix what would be refused

Before the downloads open, ARUKZ ERP lists every row the offline tool or portal would refuse, and you fix it on the record.
4

Download and file

Download the JSON and upload it on the GST portal, or open the Excel in the offline tool first. Then file the return on the portal.

What blocks a download

A registered job worker needs a valid GSTIN; an unregistered one needs their State.
Units must map to the official UQC list, such as NOS, KGS or MTR. The list is the one the offline tool accepts.
Every table 5 row names the original challan, with its number and date, so keep the challan on every receipt.
A sale from the job worker’s premises needs your invoice number.

The downloads

If you are the job worker

You do not file ITC-04, but your principal will ask you to confirm their figures. Principal reconciliation gives that statement for each principal: received, sent back, scrap, lost and still with you. Principals’ goods shows what you hold for each one, and Return challans records what you send back.

What it does not do yet

  • It does not file ITC-04 or connect to the GST portal.
  • The files follow version 2.15 of the offline tool. If GSTN releases a version with different columns, check the workbook against it before you rely on it.
  • It reports only what was recorded in ARUKZ ERP. Goods sent out on paper challans that were never entered are not in the file.
The return and its limits are explained in plain words in the ITC-04 guide on the ARUKZ ERP website. It is a general explanation, not tax advice; confirm the current position with your CA.

Job work

Challans, return due dates and goods at job workers.

E-way bills

Job work to another state needs one at any value.
Last modified on November 12, 2026