ITC-04 a Job work return

Rule 45(3) of CGST Rules, 2017 provides that the details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a period shall be furnished in FORM GST ITC-04 on or before the twenty-fifth day of the month succeeding the said period or within such period as may be extended by the Commissioner by a notification.

Thus the periodicity to file GST ITC-04 is quarterly. However, the periodicity is changed to half-yearly vide Notification no. 35/2021-Central Tax dated 24.09.2021 in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees

And for principal who aggregate turnover is up to five crore rupees filing GST ITC-04 periodicity is annual.

Source : https://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-35-central-tax-english-2021.pdf