Job work provisions: principal retains record keeping and tax responsibility when goods aren't returned or supplied from job worker premises. Clarification reiterates that under section 143 a registered principal may send inputs or capital goods to a job worker without tax but remains responsible for records; goods cease to be non supplies and are deemed supplied by the principal if not returned or supplied from the job worker's premises within the statutory periods. Principals must issue challans, file FORM GST ITC 04 quarterly as intimation, and comply with e way bill rules; job workers must register when aggregate turnover crosses the threshold and are liable for GST on job work services if registered. Input tax credit is available to the principal even when goods are directly received by the 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 provisions: principal retains record keeping and tax responsibility when goods aren't returned or supplied from job worker premises.
Clarification reiterates that under section 143 a registered principal may send inputs or capital goods to a job worker without tax but remains responsible for records; goods cease to be non supplies and are deemed supplied by the principal if not returned or supplied from the job worker's premises within the statutory periods. Principals must issue challans, file FORM GST ITC 04 quarterly as intimation, and comply with e way bill rules; job workers must register when aggregate turnover crosses the threshold and are liable for GST on job work services if registered. Input tax credit is available to the principal even when goods are directly received by the job worker.
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