TaxTMI 
TaxTMI 
Information Under GST any Jobwork related procedure of cenvat rule 4(5) (A) is there ?
Jobwork Procedure
07 Jul 2017 
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Job work procedure under GST guided by CGST Act provisions and CGST rules ensures proper credit recording and compliance.
The Cenvat Credit Rules (2017) were reintroduced by notification to supersede the 2004 Rules and, together with a notification for carrying forward un utilised credit, govern credit entitlement in GST; jobwork procedural compliance is to be followed under the CGST Act provision and Rule 45 of the CGST Rules, which prescribe movement, documentation, account maintenance, and reconciliation requirements for inputs sent to or returned from jobworkers. (AI Summary)
The Cenvat Credit Rules (2017) were reintroduced by notification to supersede the 2004 Rules and, together with a notification for carrying forward un utilised credit, govern credit entitlement in GST; jobwork procedural compliance is to be followed under the CGST Act provision and Rule 45 of the CGST Rules, which prescribe movement, documentation, account maintenance, and reconciliation requirements for inputs sent to or returned from jobworkers. (AI Summary)