Job work compliance: principal's responsibility for sending, documenting and tax consequences when statutory return timelines lapse. Clarification on job work: job work is processing of goods owned by a registered principal who must maintain accounts and may send inputs or capital goods to a job worker without tax subject to conditions. The principal issues challans and files FORM GST ITC 04; e way bills apply as required. Supply made by the principal from the job worker's premises is treated as principal's supply and invoiced by the principal; the job worker invoices and pays GST for job work services if registered. Failure to return or supply within statutory periods causes deemed supply by the principal and tax (with interest) liability; ITC remains available to the principal and to a registered job worker.
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's responsibility for sending, documenting and tax consequences when statutory return timelines lapse.
Clarification on job work: job work is processing of goods owned by a registered principal who must maintain accounts and may send inputs or capital goods to a job worker without tax subject to conditions. The principal issues challans and files FORM GST ITC 04; e way bills apply as required. Supply made by the principal from the job worker's premises is treated as principal's supply and invoiced by the principal; the job worker invoices and pays GST for job work services if registered. Failure to return or supply within statutory periods causes deemed supply by the principal and tax (with interest) liability; ITC remains available to the principal and to a registered job worker.
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