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<h1>CGST Act 2017: Clarification on Job Work Procedures, Principal and Job Worker Responsibilities, and Compliance Requirements.</h1> The circular addresses various issues related to job work under the Central Goods and Services Tax (CGST) Act, 2017. It clarifies procedures for sending goods for job work, responsibilities of principals and job workers, and compliance requirements. It defines job work as a process on goods belonging to another registered person and outlines the principal's obligations, including maintaining records and adhering to timeframes for returning or supplying goods. The circular also details registration requirements for job workers, documentation for goods movement, invoicing, and tax obligations. It confirms input tax credit availability for principals and job workers, ensuring consistent application of GST provisions.