GST impact on Job Work

[Asked by Guest]

Dear Experts,

We are a manufacturer and we send the input, intermediate parts, capital goods to the job worker for job work purpose and same material received back to our premises after job work. In this case.

1) Under GSt on what documents we need send this material to Job Worker ?

2) Whether we charge GST on that documents or not ?

3) Job worker charge the GST on his job work charge invoice ?

Regards

Swapneswar Muduli.

AI Summary

Job work GST: supplies to job workers non-taxable if inputs returned in prescribed period; job worker taxable above turnover threshold.
A delivery challan is required when sending goods to a job worker. Supplies to a job worker are not taxable if inputs, intermediate goods or capital goods are returned within prescribed time limits; failure to return within those periods can trigger recovery of input tax credit as tax arrears and invoke time-of-supply rules. The job worker's charges for processing are taxable and must carry GST when the job worker exceeds the statutory turnover threshold for tax liability.