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        Question 21 - What is the time period within which the capital goods sent for job work has to be received back by the principal?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 10
        Input Tax Credit

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        Capital goods return deadline: principals must ensure capital goods sent for job work are received back within two years. The period within which capital goods dispatched by a principal for job work must be received back is two years, as stated in the GST FAQ dated 21.9.2016.
                          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.

                                Capital goods return deadline: principals must ensure capital goods sent for job work are received back within two years.

                                The period within which capital goods dispatched by a principal for job work must be received back is two years, as stated in the GST FAQ dated 21.9.2016.


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