https://www.taxtmi.com/acts?id=25040 Transitional provisions allow inputs, semi-finished goods or goods sent for tests to be returned from job workers or other premises to the principal without tax if returned within the transitional period; the Commissioner may grant a limited extension, failure to return leads to recovery of input tax credit, and tax-free treatment is subject to prescribed joint declaration by the principal and the job worker. Transfers to registered persons for taxable supply or export without tax are permitted within the transitional period under existing law. en-us Thu, 11 May 2017 12:34:45 +0530 Thu, 11 May 2017 12:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25040 Transitional provisions allow inputs, semi-finished goods or goods sent for tests to be returned from job workers or other premises to the principal without tax if returned within the transitional period; the Commissioner may grant a limited extension, failure to return leads to recovery of input tax credit, and tax-free treatment is subject to prescribed joint declaration by the principal and the job worker. Transfers to registered persons for taxable supply or export without tax are permitted within the transitional period under existing law. Act-Rules GST - States Thu, 11 May 2017 12:34:45 +0530 https://www.taxtmi.com/acts?id=25040