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.
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: 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.
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