TaxTMI 
TaxTMI 
Please let us know how much time to return the capital goods after repair
from recipient to sender. Machinery sent thro' Delivery challan.
REPAIR AND MAINTENANCE IN GST
14 May 2019 
4 Replies 
2776 Views Asked by
Return period for capital goods after repair under GST requires compliance with the prescribed statutory time limit for return.
Capital goods sent out for repair should be returned within a three year statutory period; although some view repair as distinct from job work, the conservative and prevailing advice is to comply with the three year return requirement. Definitions provided clarify that pre GST notifications framed job work as processing raw or semi finished goods, while GST defines job work as any treatment or process undertaken by one person on goods belonging to another registered person, informing compliance on movement and documentation of goods. (AI Summary)
Capital goods sent out for repair should be returned within a three year statutory period; although some view repair as distinct from job work, the conservative and prevailing advice is to comply with the three year return requirement. Definitions provided clarify that pre GST notifications framed job work as processing raw or semi finished goods, while GST defines job work as any treatment or process undertaken by one person on goods belonging to another registered person, informing compliance on movement and documentation of goods. (AI Summary)