Handwritten Notes — Day 17
Two pages of notes — Form ITC-04 (Job Work declaration) and the complete GST Registration framework. Download both with watermark.
📄 Note Page 1 — Form ITC-04 (Job Work Declaration)
Purpose, filing frequency, Tables 4 / 5A / 5B / 5C, steps to file on GST portal
📄 Note Page 2 — GST Registration (Sec 22, 23 & 24)
GSTIN structure, mandatory threshold, no registration needed, compulsory registration categories
Watch Day 17 — ITC-04 & GST Registration
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What is Form ITC-04?
Form ITC-04 is a declaration form filed by the Principal (registered person) under the GST law. It covers all job work related movements of goods — goods sent to a Job Worker, goods received back, and goods supplied directly from the Job Worker’s premises.
Filing of ITC-04 is mandatory from 1st October 2021 onwards. It is filed on the GST portal under Services → Returns → ITC Forms.
📌 What Does ITC-04 Declare?
- Goods supplied directly to Job Worker’s premises — sent from supplier straight to JW
- Goods sent to Job Worker — dispatched from Principal’s own place
- Goods received back from Job Worker after processing
Filing Frequency — Who Files When?
The filing frequency of ITC-04 depends on the aggregate annual turnover of the Principal:
4 Tables in ITC-04 — What Goes Where
ITC-04 contains four distinct tables, each capturing a different type of job work goods movement:
Information Required — Details to Fill
📋 Mandatory Information in Each Entry
- Registered or Unregistered Job Worker — GSTIN if registered, otherwise name & address
- Challan No., Date, Item Details — description, quantity, value of goods sent/received
- Original Challan (if applicable) — reference to original challan when goods are returned or re-transferred
Steps to File ITC-04 — GST Portal
Login to GST Portal
Go to www.gst.gov.in and login with your GSTIN credentials
Navigate: Services → Returns → ITC Forms
From the top menu: Services > Returns > ITC Forms — select Form ITC-04
Prepare Online or Offline
You can fill the form directly online on the portal, or download the offline utility, fill it, and upload the JSON file
Select Financial Year & Period
Choose the relevant Financial Year and filing period (half-year / full year as applicable), fill all tables, and submit
GSTIN — 15-Character Structure
Every GST-registered person is assigned a unique 15-character GSTIN (Goods and Services Tax Identification Number). Understanding the structure helps identify the state, entity, and registration number at a glance.
🎯 Why GST Registration Matters
- Identifying the taxpayer — GSTIN is the unique identity for every registered business
- Collect GST Legally — Only a registered person can collect GST from customers and issue a valid Tax Invoice
- Claim ITC — Only registered persons can claim Input Tax Credit on their purchases
- Legal recognition as a Supplier
- Can collect GST & issue Tax Invoice
- Claim ITC on purchases
- Smooth tax credit flow in supply chain
- Cannot collect tax from customers
- Cannot claim ITC on inputs
- No legal recognition as GST supplier
- Penalties for non-compliance
Registration Framework — Sections 22, 23 & 24
Section 22 — Mandatory Registration (Threshold)
Any person whose aggregate turnover exceeds the threshold limit in a financial year is liable to obtain GST registration mandatorily.
Section 23 — No Registration Required
Certain persons are exempt from obtaining GST registration even if their turnover exceeds the threshold. These are persons engaged in specific activities or situations:
🔴 Persons NOT Required to Register (Sec 23)
- Suppliers of exempt / non-taxable goods or services only
- Agriculturists — supplying produce out of cultivation
- Persons dealing only in Reverse Charge Mechanism (RCM) supplies — where tax is paid by recipient
- Suppliers of Schedule III activities only (e.g., employee services, actionable claims except lottery)
- Persons with T/O ≤ ₹40L and not engaged in inter-state supply
- Suppliers of ice-cream, tobacco, etc. under certain conditions (specific states)
- Persons not in specified states
- Persons who have not opted for voluntary registration
Section 24 — Compulsory Registration
Irrespective of turnover, certain categories of persons must mandatorily register under GST. The threshold limits of Section 22 do not apply to them:
🟢 Compulsory Registration — 8 Key Categories (Sec 24)
- Inter-State Supplier of Goods (SOG) — any person making inter-state taxable supply of goods
- E-Commerce Operator (ECO) — platforms like Amazon, Flipkart, Meesho etc.
- Suppliers through E-Commerce — sellers on e-commerce platforms (except exempted ones)
- Non-Resident Taxable Person (NRTP) — foreign persons making taxable supply in India
- Agent supplying on behalf of others — persons acting as agents for registered suppliers
- Input Service Distributor (ISD) — head office distributing ITC to branches
- Foreign Supplies of OIDAR Services — Online Information and Database Access/Retrieval services
- Online Gaming (Foreign Supplier) — foreign online gaming platforms supplying to Indian users
Full Registration Framework — Quick Reference
- Goods T/O > ₹40L (Gen.)
- Services T/O > ₹20L (Gen.)
- SC States: ₹20L / ₹10L
- Agg. turnover in FY
- Exempt / non-taxable GS
- Agriculturists
- Only RCM supplies
- Exclusive Sch. III activities
- T/O ≤ ₹40L, no interstate
- Not in specified states
- No voluntary registration
- Inter-State SOG
- E-Commerce Operator
- Supply through E-Com.
- NR Taxable Person
- Agent of others
- ISD
- OIDAR foreign supplies
- Online Gaming (foreign)
⚠️ Important Note on Sec 24
Section 24 overrides everything — if you fall in any compulsory category, you must register regardless of turnover. Even ₹1 of inter-state supply of goods triggers mandatory registration. However, for inter-state supply of services, the threshold limit of ₹20L still applies.
