Input Tax Credit: supplies to job workers require principal-issued challans; unreturned goods' challans treated as invoices. Inputs, semi-finished goods and capital goods sent to a job worker must be dispatched under a challan issued by the principal containing invoice-level particulars; challans for goods sent to or received from a job worker in a tax period must be included in FORM GSTR-1. If such inputs or capital goods are not returned within the statutory time limit, the principal's challan shall be deemed to be an invoice for purposes of the Act.
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.
Input Tax Credit: supplies to job workers require principal-issued challans; unreturned goods' challans treated as invoices.
Inputs, semi-finished goods and capital goods sent to a job worker must be dispatched under a challan issued by the principal containing invoice-level particulars; challans for goods sent to or received from a job worker in a tax period must be included in FORM GSTR-1. If such inputs or capital goods are not returned within the statutory time limit, the principal's challan shall be deemed to be an invoice for purposes of the Act.
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