Job work time limit calculator
Inputs sent to a job worker must come back within one year, and capital goods within three (CGST Act, Section 143). Check one challan or your whole register, see the tax at risk and set reminders. Free, no sign-up.
One challan Whole register ITC-04 due dates How it is worked out
Enter the date sent
Your last date, days left and tax at risk appear here.
Check your whole challan register
Copy the rows from Excel and paste them here, or upload a CSV. You see what has crossed the limit, what falls due next and which job worker to chase first. Your data stays in this browser.
With a header row, columns can be in any order. Without one, use the order shown. Dates are read day first: 15-01-2026.
How it is worked out
| Goods | Limit | Most the Commissioner can add |
|---|---|---|
| Inputs | 1 year | 1 year (2 years in all) |
| Capital goods | 3 years | 2 years (5 years in all) |
| Moulds, dies, jigs, fixtures, tools | No limit | Not needed |
Worked example. Yarn worth ₹1,00,000 at 5% GST goes to a knitter on 15 January 2026. The last date is 15 January 2027. If the balance is still there after that, tax of ₹5,000 applies as of the day it was sent. Interest at 18% for the 365 days adds ₹900, so up to ₹5,900 is at risk on that day, and the interest keeps growing.
This is a practical guide, not legal advice. Rules and due dates change by notification. Based on CGST Act 2017 sections 19, 50 and 143 and CGST Rules 45 and 55, as read on 4 November 2026. Read the full guide to job work and ITC-04.
Questions about job-work limits
What is the time limit for goods sent on job work?
Inputs must be brought back, or supplied from the job worker's premises, within one year of being sent. Capital goods have three years. Moulds, dies, jigs, fixtures and tools are not bound by these limits.
Can the time limit be extended?
Yes. On sufficient cause, the Commissioner may extend the limit by up to one more year for inputs and up to two more years for capital goods. That makes the outer limits two years and five years. The extension has to be granted; it is not automatic.
When does the clock start if my supplier ships directly to the job worker?
For goods sent directly from your supplier, the period runs from the date the job worker receives them. Enter that date in the calculator instead of a dispatch date.
What happens if the time limit is missed?
The original dispatch is treated as a supply on the day it was sent, and tax becomes payable with interest. Check the exact position with your accountant.
How is the tax and interest estimate worked out?
Tax is the pending value multiplied by the GST rate you enter. Interest is that tax at 18% a year, counted by days from the date sent. Counting from the date sent gives the higher figure, so treat it as the upper estimate and let your accountant fix the actual start date.
When is ITC-04 due?
Above ₹5 crore annual aggregate turnover in the preceding financial year it is half-yearly: 25 October for April to September and 25 April for October to March. Up to ₹5 crore it is annual, due 25 April for the previous financial year.
Is my challan data uploaded anywhere?
No. The register is checked inside your browser, and nothing you enter is sent to eManage or anyone else. It is kept on this device so it is still there when you return, until you press Clear.
Tired of keeping this in a sheet? eManage records every challan as it is issued and received, and prepares ITC-04 from the same entries. See job work management in eManage.