Challan details filing: principals must report job work consignments in FORM GST ITC 04 by the monthly deadline. Principals must issue challans with prescribed particulars and include details of goods dispatched to or received from a job worker in FORM GST ITC-04 for the relevant specified period on or before the twenty fifth day of the succeeding month, subject to extension by the Commissioner. The specified period is six consecutive months beginning 1 April and 1 October for principals exceeding the turnover threshold in the preceding financial year, and a financial year in other cases.