ITC-04 Job Work Tracker Template (Section 143 Deemed-Supply Countdown)
Section 143 of the CGST Act requires goods sent to job-workers to return within 1 year (3 years for capital goods). Goods not returned in time become a deemed supply with 18% GST + interest under Section 50. This free template tracks every challan with a return countdown, deemed-supply alert, and ITC-04 quarterly filing data.
The free template
17 columns covering challan out, job-worker GSTIN, process, return window, challan in, days outstanding, deemed-supply risk, and the Section 143 mapping. Import into Excel, Google Sheets, or your ERP-extract pipeline. Sample rows included.
Challan No,Date Out,Job Worker GSTIN,Job Worker Name,Process,Part Number,Qty Out,UoM,Return Window Days,Challan In No,Date In,Qty In,Days Outstanding,Status,Deemed Supply Risk,Section,Payment Code
SAMPLE/2026/0001,2026-04-15,29ABCDE1234F1Z5,ABC Plating Works,Zinc Plating,BRK-PAD-002,5000,Nos,365,RTN/2026/00045,2026-05-12,5000,27,Returned,No,143,N/A
SAMPLE/2026/0002,2026-04-22,33XYZAB5678G2Z4,XYZ Heat Treatment,Hardening,DRV-SHFT-018,2400,Nos,365,,,,46,Outstanding,No,143,N/ADeemed-supply countdown
Drop a challan date, the expected return date, and the goods category. The countdown shows days remaining to the Section 143 deadline, the deadline date, and the deemed-supply risk band.
Challan inputs
Date the goods were dispatched to the job-worker under Rule 55 challan.
Date to evaluate the countdown against. Defaults to today.
Inputs return window is 1 year; capital goods is 3 years (Section 143).
Why this template matters
Section 143 return rule
Inputs return within 1 year, capital goods within 3 years (moulds, dies, jigs, fixtures, and tools are excluded from the 3-year cap and have no statutory return window).
Deemed-supply consequence
If the window closes, the original dispatch is deemed a taxable supply. The principal pays GST at the applicable rate plus interest at 18% per annum under Section 50 from the original dispatch date.
ITC-04 quarterly filing
The tracker columns map directly to the four ITC-04 tables — goods sent, goods received back, goods received from a different job-worker, and goods supplied from job-worker premises.
Multi-hop disclosure
Goods routed from one job-worker to another do not reset the Section 143 clock. The tracker should record each hop against the parent challan so the cumulative return window is enforced.
Related guides
ITC-04 Filing Step-by-Step
The four tables, the half-yearly vs quarterly cadence, and the most common filing errors.
Section 143 Deemed Supply
When the 1-year / 3-year clock starts, how interest under Section 50 stacks, and what to amend.
Tier-2 Sub-vendor Job Work
Multi-hop job work, sub-vendor disclosure, and how the parent challan ties the chain together.
Frequently Asked Questions
What is Section 143 of the CGST Act? +
Section 143 of the CGST Act 2017 governs the dispatch of inputs and capital goods to a job-worker without payment of GST, by issuing a delivery challan under Rule 55. Inputs must return within 1 year of the dispatch date; capital goods (excluding moulds, dies, jigs, fixtures, and tools) must return within 3 years. If the goods do not return within the window, the original dispatch is treated as a supply from the principal to the job-worker on the date the goods were originally sent out, attracting GST plus interest under Section 50 from that date.
What is ITC-04 and when must it be filed? +
ITC-04 is the quarterly return that principals file declaring goods sent to job-workers, goods received back, and goods directly supplied from the job-worker's premises. From FY 2021-22 onwards, the filing is half-yearly for principals with aggregate turnover up to ₹5 crore (due 25 October for Apr-Sep and 25 April for Oct-Mar) and quarterly for principals above ₹5 crore. The tracker template feeds the four ITC-04 tables: goods sent during the period, goods received back, goods received back from a different job-worker, and goods supplied from job-worker premises.
What happens if goods are not returned within the Section 143 window? +
If inputs do not return within 1 year or capital goods within 3 years, the dispatch is deemed to be a supply from the principal to the job-worker on the date the goods were originally sent out. The principal must pay GST at the rate applicable to the goods on the deemed supply date, plus interest under Section 50 at 18% per annum from the original dispatch date until payment. The principal must also amend the ITC-04 return for the period of original dispatch and the current period. The tracker's deemed-supply countdown surfaces this risk before the window closes.
How does the multi-hop job work disclosure rule work? +
Section 143 permits goods to be sent from one job-worker directly to another job-worker without first returning to the principal, provided the principal has declared the additional job-worker as a place of business or each subsequent challan endorses the principal's GSTIN. The principal must still ensure the goods return to the principal's premises or are directly supplied from a job-worker premises within the 1-year (inputs) or 3-year (capital goods) window from the original dispatch date — the clock does not reset at each hop. The tracker should record each hop with the same parent challan reference.
Can the tracker be used as evidence in a GST audit? +
The tracker is a working record, not a statutory document. The statutory documents are the delivery challan under Rule 55, the receipted challan returned with the goods, the ITC-04 return, and the books of account. A complete tracker that ties each delivery challan to a return-leg challan and to the corresponding ITC-04 line item makes the audit trail straightforward and helps the principal respond to a Section 143 deemed-supply notice with the chain of evidence already assembled.
Track every challan against the Section 143 deadline
TransactIG reconciles outbound delivery challans, inbound return challans, and ITC-04 line items per period — surfacing deemed-supply risk before the window closes.