Time limit for job work inputs: principal must receive inputs back within 180 days under GST FAQ guidance. 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.
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.
Time limit for job work inputs: principal must receive inputs back within 180 days under GST FAQ guidance.
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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