https://www.taxtmi.com/acts?id=23322 Inputs sent to a job worker before the appointed day and returned on or after that day are not taxable if returned within the prescribed period; the competent authority may allow a limited extension. Failure to return within the period or extension renders the input tax credit liable to be recovered. The exemption depends on a joint declaration by the manufacturer/person despatching the inputs and the job worker of the goods held on the appointed day in the prescribed form, manner and time. en-us Mon, 28 Nov 2016 12:32:55 +0530 Tue, 29 Nov 2016 14:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23322 Inputs sent to a job worker before the appointed day and returned on or after that day are not taxable if returned within the prescribed period; the competent authority may allow a limited extension. Failure to return within the period or extension renders the input tax credit liable to be recovered. The exemption depends on a joint declaration by the manufacturer/person despatching the inputs and the job worker of the goods held on the appointed day in the prescribed form, manner and time. Act-Rules Bill Mon, 28 Nov 2016 12:32:55 +0530 https://www.taxtmi.com/acts?id=23322