https://www.taxtmi.com/acts?id=26758 No tax is payable on inputs or goods despatched to job workers or other premises before the appointed day if those inputs or goods are returned to the original place of business within six months from the appointed day; the Commissioner may grant a short extension for sufficient cause, and failure to return within the period leads to recovery of input tax credit under section 142. The exemption requires declaration of goods held by the job worker in the prescribed form, manner and time, and existing-law transfers for supply or export within the period remain available. en-us Wed, 21 Jun 2017 17:16:40 +0530 Sat, 15 Jul 2017 16:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26758 No tax is payable on inputs or goods despatched to job workers or other premises before the appointed day if those inputs or goods are returned to the original place of business within six months from the appointed day; the Commissioner may grant a short extension for sufficient cause, and failure to return within the period leads to recovery of input tax credit under section 142. The exemption requires declaration of goods held by the job worker in the prescribed form, manner and time, and existing-law transfers for supply or export within the period remain available. Act-Rules GST - States Wed, 21 Jun 2017 17:16:40 +0530 https://www.taxtmi.com/acts?id=26758