DUTIES TO BE PERFORMED BY A JOB WORKER GST

[ASWIN HARIDAS]

WHAT WOULD BE THE DUTIES TO BE PERFORMED BY A REGISTERED JOB WORKER WHEN RECEIVES A WORK ORDER

AND DOCUMENTS TO BE ISSUED BY THEM, WHAT IS THEIR ROLE IN GST

[Alkesh Jani]

Sir,

The flier issued by CBIC will be helpful to you. The link is given below:-

http://www.cbic.gov.in/resources//htdocs-cbec/gst/Job_Work.pdf;jsessionid=DF46B7E0DC4A5488988BDD632A2AD2CD

Further, for better understanding you can go through the articles of our expert in Article Section.

Thanks

[Ganeshan Kalyani]

Refer Section 143 of CGST Act on Job work procedure.

[DR.MARIAPPAN GOVINDARAJAN]

I endorsed the views of the experts.

[Ganeshan Kalyani]

Thank you sir.

AI Summary

Job worker GST obligations require compliance with prescribed documentation and procedures under Section 143 and CBIC guidance.
Duties of a registered job worker under GST include complying with the procedural regime for job work, maintaining and issuing the documentation and records specified by official CBIC guidance, and observing the entry/exit and transactional documentation norms contemplated by Section 143 of the CGST statute when processing work orders.