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of <h1>Understanding Job Work Under GST: Key Provisions, Registration Requirements, and Tax Implications for Principals and Job Workers.</h1> Job work under GST involves a person processing goods for another registered taxable person, termed the principal. Goods sent for job work are considered a supply, but can be sent without tax if returned or supplied within specified periods. Job workers must register if their turnover exceeds a threshold. Goods can be supplied directly from the job worker's premises under certain conditions. The principal is responsible for maintaining accounts and can claim input tax credit. Job work provisions apply only to taxable goods, and the principal can opt not to follow these provisions by paying GST upfront.
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