> ## Documentation Index
> Fetch the complete documentation index at: https://docs.erp.arukz.com/llms.txt
> Use this file to discover all available pages before exploring further.

# ITC-04 for job work: Excel and JSON files

> Build ITC-04 tables 4, 5(A), 5(B) and 5(C) from job work challans, fix what the portal would refuse, and download Excel and JSON for the GST offline tool.

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.

> [!NOTE]
>
> ITC-04 comes with the **Job work** module, which ARUKZ staff switch on for you. See [Modules](https://docs.erp.arukz.com/admin/modules.md) and [Job work](https://docs.erp.arukz.com/modules/job-work.md).

## 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.

| Aggregate turnover in the previous financial year | How often | Due by |
| - | - | - |
| Above ₹5 crore | Half-yearly: April to September, October to March | 25 October and 25 April |
| Up to ₹5 crore | Once a year, April to March | 25 April after the year ends |

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

> [accordion] A job worker with no GSTIN and no State
>
> A registered job worker needs a valid GSTIN; an unregistered one needs their State.

> [accordion] A unit with no GST unit quantity code (UQC)
>
> Units must map to the official UQC list, such as NOS, KGS or MTR. The list is the one the offline tool accepts.

> [accordion] A missing challan or invoice date
>
> Every table 5 row names the original challan, with its number and date, so keep the challan on every receipt.

> [accordion] A 5(C) row with no invoice number
>
> A sale from the job worker's premises needs your invoice number.

## The downloads

| Download | What it is for |
| - | - |
| Excel for the offline tool | Sheets "Table 4", "Table 5A", "Table 5B" and "Table 5C" in the column order of the GST ITC-04 offline tool, version 2.15 |
| JSON to upload | The file the offline tool's **Generate JSON** button makes, ready to upload on the GST portal |
| Export CSV | The four tables in one file, for your accountant |

## 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.

> [!NOTE]
>
> The return and its limits are explained in plain words in the [ITC-04 guide](https://erp.arukz.com/guides/itc-04) on the ARUKZ ERP website. It is a general explanation, not tax advice; confirm the current position with your CA.

## Related

> [card] [Job work](https://docs.erp.arukz.com/modules/job-work.md)
>
> Challans, return due dates and goods at job workers.

> [card] [E-way bills](https://docs.erp.arukz.com/gst/e-invoice-and-e-way.md)
>
> Job work to another state needs one at any value.


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