In a job work process
The principal has authorised the job worker to take delivery of the goods
but the principal will receive the INVOICES AND TAKE THE ITC
the principal has also authorised the job worker for disposal of the scraps
The principal will take a portion of scrap value.
my question is
whether the Principal will raise any invoice for the value to be received and pass on the ITC.
ANY CIRCULAR OR INSTRUCTION IF ISSUED KINDLY SHARE
Principal Can Invoice Scrap Sales by Job Worker; Importance of Declaring Additional Business Locations Discussed In a discussion about GST implications during job work, participants debated whether a principal can raise an invoice when the job worker sells scrap. The principal authorized the job worker to handle goods and scrap, but did not declare the job worker's premises as an additional place of business. The conversation referenced several circulars and legal provisions, including amendments to the CGST Act. It was concluded that the principal can raise an invoice for scrap sales, and the job worker acts on behalf of the principal. The discussion highlighted the importance of declaring premises as additional business locations under certain conditions. (AI Summary)