Job work in textiles: registration, invoicing and duty liability clarified with proforma invoice and movement documentation options. Amendments permit manufacturers of specified yarns, fabrics and readymade garments to remove goods under a proforma invoice (without duty details) provided a formal invoice is issued within five working days and both documents cross reference. Assessees availing value based exemptions or manufacturing specified textiles/garments must file quarterly production and removal returns. New Rule 12B governs job work: the owner (except EOUs/SEZs) must register, maintain accounts and pay duty unless the job worker elects to assume those obligations or acts as agent; movement of goods requires signed serially numbered documents and job worker acknowledgements, with owner liable for duty on loss before clearance.
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Job work in textiles: registration, invoicing and duty liability clarified with proforma invoice and movement documentation options.
Amendments permit manufacturers of specified yarns, fabrics and readymade garments to remove goods under a proforma invoice (without duty details) provided a formal invoice is issued within five working days and both documents cross reference. Assessees availing value based exemptions or manufacturing specified textiles/garments must file quarterly production and removal returns. New Rule 12B governs job work: the owner (except EOUs/SEZs) must register, maintain accounts and pay duty unless the job worker elects to assume those obligations or acts as agent; movement of goods requires signed serially numbered documents and job worker acknowledgements, with owner liable for duty on loss before clearance.
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