Job worker challan rules clarified to allow issuance and successive endorsement, affecting GST movement documentation and investigations. Amendments permit challans for goods sent from one job worker to another to be issued by the principal or sending job worker and endorsed successively to record quantity and description; substitute approval language to vest certain approvals with the Authority; allow the Authority to refer safeguard reports back for further investigation for recorded reasons; establish quorum of three members and majority decision-making with a chairman's casting vote; and clarify that rail transport references exclude leasing of parcel space by railways.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Job worker challan rules clarified to allow issuance and successive endorsement, affecting GST movement documentation and investigations.
Amendments permit challans for goods sent from one job worker to another to be issued by the principal or sending job worker and endorsed successively to record quantity and description; substitute approval language to vest certain approvals with the Authority; allow the Authority to refer safeguard reports back for further investigation for recorded reasons; establish quorum of three members and majority decision-making with a chairman's casting vote; and clarify that rail transport references exclude leasing of parcel space by railways.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
