https://www.taxtmi.com/acts?id=23997 Transitional relief is provided for job work and related movement of goods under the pre-appointed-day regime where inputs, semi-finished goods, or excisable goods sent out before the appointed day are brought back after the appointed day. No tax is payable on their return if they are brought back within six months, extendable by up to two months on sufficient cause. If the goods are not returned within the period, input tax credit is liable to recovery. Tax relief also depends on declaration of stock held by the job worker on the appointed day. en-us Mon, 27 Mar 2017 17:19:44 +0530 Fri, 26 Jun 2026 12:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23997 Transitional relief is provided for job work and related movement of goods under the pre-appointed-day regime where inputs, semi-finished goods, or excisable goods sent out before the appointed day are brought back after the appointed day. No tax is payable on their return if they are brought back within six months, extendable by up to two months on sufficient cause. If the goods are not returned within the period, input tax credit is liable to recovery. Tax relief also depends on declaration of stock held by the job worker on the appointed day. Act-Rules GST Mon, 27 Mar 2017 17:19:44 +0530 https://www.taxtmi.com/acts?id=23997