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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Time limit for job work inputs: principal must receive inputs back within 180 days under GST FAQ guidance.</h1> Inputs dispatched to a job worker must be brought back to the principal within a specified period; the FAQ prescribes that the principal must receive inputs sent for job work within 180 days of dispatch to satisfy GST job work compliance and preserve input tax credit.

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