Clarification on issues related to Job Work.

Job work compliance: principal remains responsible for goods, challan and ITC obligations and tax consequences on delays.

A registered principal may send inputs or capital goods to a job worker without payment of tax, remains responsible for accounts and must ensure return or supply from the job worker's premises within prescribed time limits or face deemed supply consequences; the principal issues challans, files FORM GST ITC 04 as intimation, and invoices and determines time, value and place of supply when supplying from the job worker's premises, while a registered job worker accounts for GST on job work services and may claim input tax credit on inputs used.