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Explore details of GST Form ITC-04 for goods sent to job workers. Learn about definitions, job work procedure, rules, and filing requirements under GST Act. Answer: 0.04 as a fraction is 4/100 which can be reduced to 1/25. Let's convert 0.4 into a fraction. Explanation: To convert 0.04 into a fraction, we have to write it in p/q form, where p and q are positive integers. We can write 0.04 as 0.04/1. Now to remove the decimal point we will multiply and divide by 100. Therefore, 0.04/1 × 100/100 = 4/100 Reducing 4/100 to its lowest term, we get 1/25. Hence, 0.04 as a fraction is 4/100 which can be reduced to 1/25. Details of inputs/capital goods received back from job worker or sent out from business place of job-work. 6. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Authorised Signatory ............................ Form GST ITC-04 is a declaration form to be furnished by registered persons (Principal), showing the details of inputs or capital goods dispatched to or received from a job worker in an applicable tax period.
