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<h1>Job-work semi finished goods: tax relief if returned within prescribed period, else input tax credit recovery.</h1> Where semi-finished goods sent for job work before the appointed day are returned to the factory/place of business within six months (extendable up to two months) no tax is payable; failure to return within that period triggers recovery of the input tax credit under section 184. Alternatively, the despatching person may transfer the goods to a registered taxable person for supply on payment or for export without payment within the same period. These provisions apply only if the despatching person/manufacturer and the job-worker declare the stock details held by the job-worker on the appointed day in the prescribed form, manner and time.
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