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of <h1>Understanding GST Rules: Job Work Supply, Registration Thresholds, and Documentation Requirements for Principals and Job Workers</h1> Job work involves a person processing goods owned by another registered taxable person, known as the principal. Under GST, job work is considered a supply, and the principal can send goods to a job worker without tax, provided they are returned or supplied within a specified timeframe. Job workers need registration if their turnover exceeds the threshold. Goods can be supplied directly from a job worker's premises if certain conditions are met. The principal is responsible for maintaining accounts, and specific documentation is required for the movement of goods. The GST implications depend on the timely return or supply of goods, and job workers can use their own inputs in addition to those provided by the principal.
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