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of <h1>Chhattisgarh GST Act: Clarifies Job Work Roles, Registration, Documentation, and Input Tax Credit for Principals and Job Workers.</h1> The circular addresses issues related to job work under the Chhattisgarh Goods and Services Tax Act, 2017. It clarifies the roles of principals and job workers, emphasizing that the principal is responsible for maintaining records and compliance. The principal can send goods for job work without tax, provided they are returned or supplied within a specific timeframe. The circular outlines registration requirements for job workers based on turnover and state location. It also specifies documentation and invoicing procedures, including the use of challans and e-way bills. Input tax credit availability for both principals and job workers is confirmed, and the circular requests the issuance of trade notices to disseminate this information.
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