ITC-04 for transfer of Non GST goods

[KARAN VERMA]

Sir whether ITC-04 required to filed when principal manufacturer send Non gst goods i.e liquor to job worker for bottling and labelling activity.

AI Summary

ITC-04 Filing Not Required for Non-GST Goods Like Liquor; Bottling and Labeling Attracts 18% GST A discussion on whether ITC-04 needs to be filed when a principal manufacturer sends non-GST goods, such as liquor, to a job worker for bottling and labeling. Participants concluded that ITC-04 is meant to track GST goods, and since non-GST goods like liquor do not require a return within a stipulated time, they do not need to be included in ITC-04. Additionally, the activity of bottling and labeling liquor attracts GST at 18%. It was also noted that if no challan is required under Rule 45(1), ITC-04 filing is unnecessary.