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of <h1>Section 143 of UP GST Act: Registered principals can send goods to job workers tax-free, with return deadlines.</h1> Under Section 143 of the Uttar Pradesh Goods and Services Tax Act, 2017, a registered principal can send inputs or capital goods to a job worker without tax payment, subject to conditions. These items must be returned within one year for inputs and three years for capital goods, or supplied from the job worker's location with tax payment. The principal must declare the job worker's location as an additional business place unless exceptions apply. If items are not returned or supplied within the stipulated time, they are deemed supplied to the job worker. Waste generated can be supplied directly with tax payment by a registered job worker.
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