As per FAQ issued by GSTIN on 19-02-2018. Q No.13 Is filing NIL return mandatory in case of GST ITC-04? Answer is Filing of NIL return is not mandatory in case of ITC-04. Please refer the attachment .
There is no need to file ITC-04 if it is Nil return
SMJ global advisors pvt ltd
New Delhi
B.Com
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Shaswat initial support private limited
Ahmedabad
CS
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CAclubindia
