Sir, If i give some raw material to a third party for contract manufacturing as job-work. I understand that i have to file GST Returns in ITC-04,quarterly. Assume that was just a one-off transaction of job work, and due to some reason i do not have job work transaction in the next few quarters, although i have my regular trading transactions.
In such a case should i compulsorily keep on filing Nil ITC-04 henceforth ? OR is it only necessary if i file ITC-04 for that quarter only where i have job work transaction.?.
ITC-04 is to provide details of job work supplies. If you do not have any job work supplies then you need not to file ITC-04.
ITC-04 is not mandatory and is required only if there is any supply for job work.
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