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    <title>Conditions and restrictions in respect of inputs and capital goods sent to the job worker</title>
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    <description>Inputs, semi-finished goods and capital goods sent to a job worker must be dispatched under a challan issued by the principal containing invoice-level particulars; challans for goods sent to or received from a job worker in a tax period must be included in FORM GSTR-1. If such inputs or capital goods are not returned within the statutory time limit, the principal&#039;s challan shall be deemed to be an invoice for purposes of the Act.</description>
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      <description>Inputs, semi-finished goods and capital goods sent to a job worker must be dispatched under a challan issued by the principal containing invoice-level particulars; challans for goods sent to or received from a job worker in a tax period must be included in FORM GSTR-1. If such inputs or capital goods are not returned within the statutory time limit, the principal&#039;s challan shall be deemed to be an invoice for purposes of the Act.</description>
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