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of <h1>West Bengal GST Act: Clarifications on Job Work, Responsibilities, Tax Conditions, and Compliance for Principals and Job Workers.</h1> The circular addresses clarifications on job work under the West Bengal Goods and Services Tax Act, 2017. It defines job work, outlines responsibilities for principals and job workers, and specifies conditions for sending goods for job work without tax payment. It clarifies registration requirements for principals and job workers, supply of goods from job worker premises, documentations, and e-way bill requirements. It further explains the issuance of invoices, determination of supply time, value, and place, and GST payment responsibilities. Additionally, it discusses input tax credit availability for principals and job workers, and the implications of non-compliance with specified timelines.
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