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of <h1>Section 143: Send Goods to Job Worker Without Tax; Return in 1 Year for Inputs, 3 Years for Capital Goods.</h1> Under Section 143 of the Meghalaya Goods and Services Tax Act, 2017, a registered person, referred to as the principal, can send inputs or capital goods to a job worker without tax payment. These goods must be returned or supplied within specified periods-one year for inputs and three years for capital goods. If not returned or supplied, it is assumed the principal supplied them to the job worker. The principal must maintain proper accounts, and any waste generated can be supplied by the job worker if registered. The principal can declare the job worker's business as an additional place if needed.
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