https://www.taxtmi.com/article/detailed?id=7177 Section 175 permits inputs sent to a job worker before the appointed day and returned within six months after that day to be received back without tax; the provision expressly allows returns even if no job work was performed. If inputs are not returned within the prescribed period, recovery is to be effected under section 184 as an arrear of tax and any amount so recovered will not be admissible as input tax credit, resulting in lapse of credit. en-us Wed, 04 Jan 2017 08:52:04 +0530 Wed, 04 Jan 2017 08:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7177 Section 175 permits inputs sent to a job worker before the appointed day and returned within six months after that day to be received back without tax; the provision expressly allows returns even if no job work was performed. If inputs are not returned within the prescribed period, recovery is to be effected under section 184 as an arrear of tax and any amount so recovered will not be admissible as input tax credit, resulting in lapse of credit. Articles Goods and Services Tax - GST Wed, 04 Jan 2017 08:52:04 +0530 https://www.taxtmi.com/article/detailed?id=7177