Job work compliance for imported goods requires invoicing, record maintenance, time limits, and return of processed goods. Imported goods permitted for job work must be accounted for by the importer in the quarterly statement and moved to the job worker's premises under an invoice or, where applicable, an electronic-way bill containing the description and quantity of the goods. The period for sending goods to the job worker is limited to one year from the date of the invoice or electronic-way bill. The job worker must maintain records of receipt, manufacturing process, and waste generated, and return processed goods to the importer or another job worker under cover of an invoice or electronic-way bill.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Job work compliance for imported goods requires invoicing, record maintenance, time limits, and return of processed goods.
Imported goods permitted for job work must be accounted for by the importer in the quarterly statement and moved to the job worker's premises under an invoice or, where applicable, an electronic-way bill containing the description and quantity of the goods. The period for sending goods to the job worker is limited to one year from the date of the invoice or electronic-way bill. The job worker must maintain records of receipt, manufacturing process, and waste generated, and return processed goods to the importer or another job worker under cover of an invoice or electronic-way bill.
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