Question82: A Publishing Company Publishing and selling the books which are exempt under GST . Company purchases paper and gets its booked printed on job work basis. Since the Books are exempt under GST no input credit of paper purchase is available. Does company has to file GST ITC 4 for paper transfered to printer for Printing of books


Answer ITC-04 is to be filled under Rule 45(3). rule 36 to Rule 45 deals with ITC & applicable when the ITC is claimed therefore ITC-04 is not required to file when no ITC is claimed. (Reply dt. 02/4/2018)