# Job Work Challan Register and ITC-04 Worksheet > Source: https://netray.co/tools/job-work-challan-itc-04-register-worksheet > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer An editable register of goods sent to job workers with received quantity, balance, days out and an overdue flag for the one-year and three-year limits. ## Category regional ## Region India ## Audience - Accountant - Stores manager - Finance controller ## Tool **Kind:** worksheet **Mode:** editable **Currency:** Rs **Columns:** #### Challan no **Key:** challan **Type:** text #### Job worker **Key:** job_worker **Type:** text #### Item **Key:** item **Type:** text #### Goods type **Key:** goods_type **Type:** select **Options:** - Inputs - Capital goods #### Qty sent **Key:** sent **Type:** number #### Qty received back **Key:** received **Type:** number #### Balance at job worker **Key:** balance **Type:** number **Expr:** sent - received #### Days since sent **Key:** days_out **Type:** number #### Allowed days **Key:** limit **Type:** number **Help:** 365 for inputs, 1095 for capital goods #### Overdue balance qty **Key:** overdue **Type:** number **Expr:** if(gt(days_out, limit), sent - received, 0) #### Unit value **Key:** unit_val **Type:** number **Format:** currency #### Value of overdue balance **Key:** val_at_risk **Type:** number **Expr:** overdue * unit_val **Format:** currency **Rows:** **Challan:** DC/0081 **Job worker:** Metro Heat Treaters **Item:** Forged flange blank **Goods type:** Inputs **Sent:** 1200 **Received:** 800 **Days out:** 95 **Limit:** 365 **Unit val:** 80 **Challan:** DC/0064 **Job worker:** Prime Plating Works **Item:** Bracket assembly **Goods type:** Inputs **Sent:** 500 **Received:** 100 **Days out:** 410 **Limit:** 365 **Unit val:** 145 **Challan:** DC/0049 **Job worker:** Anand Tool Room **Item:** Progressive die **Goods type:** Capital goods **Sent:** 2 **Received:** 0 **Days out:** 600 **Limit:** 1095 **Unit val:** 450000 **Challan:** DC/0090 **Job worker:** Metro Heat Treaters **Item:** Shaft EN8 **Goods type:** Inputs **Sent:** 300 **Received:** 300 **Days out:** 40 **Limit:** 365 **Unit val:** 210 **Totals:** #### Total balance at job workers (qty) **Key:** balance **Agg:** sum **Format:** number #### Total overdue qty **Key:** overdue **Agg:** sum **Format:** number #### Value of overdue balance **Key:** val_at_risk **Agg:** sum **Format:** currency **Summary:** #### Challan lines in register **Key:** lines **Expr:** count **Format:** integer **Description:** Number of challan lines in the register **Notes:** Edit the days since sent column from your challan dates. Time limits shown follow the usual one year for inputs and three years for capital goods under section 143 of the CGST Act; confirm the current rule with your adviser. This is a working sheet for ITC-04 preparation, not a filed return. ## Content **Intro:** When a manufacturer sends material to job workers such as heat treaters, platers or tool rooms, GST expects the principal to track the goods and report movements in Form ITC-04. This worksheet keeps the register in one place, shows balance quantity and flags lines that have crossed the allowed time. **Sections:** #### How to use the register **Body:** Add one row per challan and item. Enter quantity sent, quantity received back and the days since the challan date. Set the allowed days to 365 for inputs and 1095 for capital goods. The worksheet calculates the balance still with the job worker, the overdue quantity and the value of the overdue balance. Export to Excel before each quarter end and use it to prepare ITC-04 entries. **Bullets:** - Update received quantity at every goods receipt - Review rows with more than 300 days out every month - Keep scrap and waste returned by the job worker in notes #### What section 143 and ITC-04 require **Body:** Section 143 of the CGST Act lets a principal send inputs or capital goods to a job worker without paying tax, provided they come back within one year for inputs or three years for capital goods, or are supplied from the job worker place. Otherwise the movement is treated as a supply on the date of sending. ITC-04 reports the challans issued and goods received back, and is filed on the frequency applicable to your turnover. #### Common mistakes **Body:** Common mistakes include losing track of partial returns, counting scrap as a return, using different item names in the challan and in the stock ledger, and forgetting that the clock runs from the date of the challan. Another is leaving the register with the stores team only, while finance needs it for return filing. Agree one owner and a monthly reconciliation to the job worker ledger in your accounting software. **Cta:** If job work movements live in spreadsheets, we can look at pulling issues and receipts directly from your ERP stock transactions. **Faq:** #### Is this the ITC-04 form? **Answer:** No. It is a working register that gives you the data to fill ITC-04 on the GST portal. The statutory form has its own table structure and must be filed on the portal. #### What happens if goods are not returned in time? **Answer:** The movement can be treated as a supply by the principal on the date the goods were sent, with tax and interest liability. Confirm treatment and any relief with your GST practitioner. #### Does this work with Tally? **Answer:** You can mirror your Tally job work in and out vouchers into this sheet. It does not import or write to Tally. Use it to cross-check the job work register your accounting package produces. #### Can I track value as well as quantity? **Answer:** Yes. Enter a unit value per line and the sheet computes the value of overdue balance. Use a consistent basis such as cost or taxable value, and state it in your notes. ## Search terms job work challan register excel, itc 04 format excel, itc-04 working sheet, job work register under gst, job work tracking sheet, goods sent for job work return time limit, gst job work challan tracker, job worker stock register --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json