Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 141: Transitional Rules for Job Work Under Manipur GST Act, 2017; Tax Exemption on Timely Return of Goods</h1> Section 141 of the Manipur Goods and Services Tax Act, 2017, outlines transitional provisions for job work. Inputs or semi-finished goods dispatched for processing, testing, or other purposes before the GST implementation can be returned to the original business location within six months without incurring tax. This period may be extended by up to two months by the Commissioner. Failure to return goods within the specified timeframe results in recovery of input tax credit. The tax exemption applies only if the dispatching party and job worker declare stock details as prescribed. Goods can also be transferred for supply or export within the allowed period.