Job work challan authentication: requires manufacturer or authorised company officer to authenticate foils before use and clarifies credit entry wording. The notification amends challan formalities by requiring each foil of the challan book to be authenticated before use by the factory owner, a working partner, the Managing Director, the Company Secretary, or a person authorised by the Board; and it revises the annexure wording to replace the prior composite reference with a simplified returns entry reference regarding credit taken.
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Job work challan authentication: requires manufacturer or authorised company officer to authenticate foils before use and clarifies credit entry wording.
The notification amends challan formalities by requiring each foil of the challan book to be authenticated before use by the factory owner, a working partner, the Managing Director, the Company Secretary, or a person authorised by the Board; and it revises the annexure wording to replace the prior composite reference with a simplified returns entry reference regarding credit taken.
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