TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Job work procedure: time bound return and deemed supply rules require principals to track inputs and capital goods and maintain records.</h1> Section 143 permits a registered principal to send inputs or capital goods to a job worker without tax subject to prescribed intimation and conditions; inputs must be returned or supplied within one year and capital goods (excluding certain items) within three years. The principal must keep proper accounts and declare the job worker's premises as an additional place of business to supply from there, subject to specified exceptions. Deeming provisions treat failure to comply with the time limits as a supply by the principal on the date goods were sent. Waste and scrap may be supplied by the job worker if registered, otherwise by the principal.
TaxTMI 
TaxTMI 
