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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Act 2017: No Tax on Goods for Job Work if Returned in 6 Months; Extension Possible. Stock Declaration Required.</h1> Transitional provisions under the Arunachal Pradesh Goods and Services Tax Act, 2017, address tax obligations for goods sent for job work prior to the appointed day. No tax is due if inputs, semi-finished goods, or goods sent for testing are returned within six months. This period can be extended by two months with the Commissioner's approval. If goods are not returned in time, input tax credit recovery applies. Goods can be transferred for supply or export within the specified period. Tax exemption is contingent on proper declaration of stock details by both the sender and job worker.
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