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of <h1>Section 19: Principal Can Claim Input Tax Credit on Goods Sent for Job Work with Specific Return Timelines</h1> Section 19 of the Delhi Goods and Services Tax Act, 2017, allows a principal to claim input tax credit on inputs and capital goods sent for job work. The principal can take credit even if inputs or capital goods are sent directly to the job worker without first being brought to the principal's place of business. Inputs must return within one year, and capital goods within three years, or they are deemed supplied to the job worker. This timeframe starts from the job worker's receipt date if sent directly. Exceptions include moulds, dies, jigs, fixtures, and tools.
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