Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 143 of Punjab GST Act: Rules for Job Work Procedure, Tax Implications, and Record-Keeping Responsibilities</h1> Section 143 of the Punjab Goods and Services Tax Act, 2017, outlines the job work procedure, allowing a registered person, referred to as the 'principal,' to send inputs or capital goods to a job worker without tax payment. The principal must return these goods within one to three years, depending on the type, or supply them with tax payment domestically or for export. The principal must declare the job worker's location as an additional business place unless exceptions apply. The principal is responsible for record-keeping, and failure to return goods in time results in deemed supply. Waste generated can be taxed and supplied by the job worker if registered.
TaxTMI 
TaxTMI 
