https://www.taxtmi.com/acts?id=23323 Where semi-finished goods sent for job work before the appointed day are returned to the factory/place of business within six months (extendable up to two months) no tax is payable; failure to return within that period triggers recovery of the input tax credit under section 184. Alternatively, the despatching person may transfer the goods to a registered taxable person for supply on payment or for export without payment within the same period. These provisions apply only if the despatching person/manufacturer and the job-worker declare the stock details held by the job-worker on the appointed day in the prescribed form, manner and time. en-us Mon, 28 Nov 2016 12:33:14 +0530 Tue, 29 Nov 2016 14:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23323 Where semi-finished goods sent for job work before the appointed day are returned to the factory/place of business within six months (extendable up to two months) no tax is payable; failure to return within that period triggers recovery of the input tax credit under section 184. Alternatively, the despatching person may transfer the goods to a registered taxable person for supply on payment or for export without payment within the same period. These provisions apply only if the despatching person/manufacturer and the job-worker declare the stock details held by the job-worker on the appointed day in the prescribed form, manner and time. Act-Rules Bill Mon, 28 Nov 2016 12:33:14 +0530 https://www.taxtmi.com/acts?id=23323