GST for Job Work

[Balaji VM]

We are doing Job work of Fish Processing for outside party. After processing they will Export. Kindly confirm whether we have to charge GST.

[Rajagopalan Ranganathan]

Sir,

As per section 143 (1) (b) of CGST Act, 2017 "A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be:

Provided that the principal shall not supply the goods from the place of business of a job worker in accordance with the provisions of this clause unless the said principal declares the place of business of the job worker as his additional place of business except in a case-

(i) where the job worker is registered under section 25; or

(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner.

The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal.

[Sanjay Rai]

what is proper formate of GST job work challan ?

Please assist .

regards

AI Summary

Job-work input supply without tax allowed when sent under prescribed conditions and appropriate place-of-business declaration for export. A registered principal may send inputs or capital goods to a job worker without payment of tax under prescribed conditions and may subsequently supply such goods after completion of job work either within India on payment of tax or for export with or without tax; the principal must intimate and, ordinarily, declare the job worker's place as an additional place of business unless exceptions apply, and retains responsibility for proper accounts of inputs and capital goods.