Registration and ITC provisions in respect of job work

Job work registration: suppliers must register once turnover exceeds prescribed threshold; ITC rules govern goods sent to job workers.

Suppliers performing job work must register under GST when their aggregate turnover from taxable supplies exceeds the prescribed threshold; aggregate turnover includes supplies made on own account and on behalf of principals, while supplies after job work by a registered job worker are treated as supplies by the principal and are excluded from the job worker's aggregate turnover. Principals may claim input tax credit on inputs and capital goods sent to job workers, but if such goods are not returned within the specified period they are treated as a deemed supply; the return period does not apply to moulds, dies, jigs, fixtures or tools.