Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Registered Persons Can Send Goods for Job Work Without Tax Payment, Must Return Within Specified Period Under Section 143</h1> Under Section 143 of the Madhya Pradesh Goods and Services Tax Act, 2017, a registered person (the principal) can send inputs or capital goods to a job worker without tax payment, subject to conditions. These goods must be returned or supplied within one year for inputs and three years for capital goods. If not, they are deemed supplied to the job worker. The principal is responsible for maintaining proper accounts. Waste and scrap from job work can be supplied by the job worker or principal, depending on the job worker's registration status. Input includes intermediate goods from processes by the principal or job worker.