Invoice to be issued during job work

[Bibhu Tripathy]

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

AI Summary

Job work scrap invoicing: principal may invoice and claim input tax credit when registered job-worker sells scrap.
Whether a principal must invoice and claim input tax credit when a registered job-worker sells scrap and pays a portion of proceeds to the principal. The principal is owner of goods and scrap and remains responsible for GST on finished goods; a registered job-worker may clear and sell scrap on his invoice and discharge GST, whereas scrap must be returned to the principal if the job-worker is unregistered. Section 143(1) requires declaration of the job-worker's premises as an additional place of business only when the job-worker is unregistered.