https://www.taxtmi.com/acts?id=27484 Transitional provisions permit tax-free return of inputs, semi-finished goods and other goods sent to jobworkers or other premises under prior law if those goods are returned to the original place of business within six months from the appointed day; the Commissioner may extend this period for a further specified short period on sufficient cause. Failure to meet the return timeline or to furnish prescribed declarations by the consignor and jobworker will lead to recovery of input tax credit in accordance with the statutory recovery provision, while permitted transfers to registered premises for taxable supply or for export remain available within the prescribed period. en-us Sat, 24 Jun 2017 10:14:44 +0530 Tue, 25 Jul 2017 10:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27484 Transitional provisions permit tax-free return of inputs, semi-finished goods and other goods sent to jobworkers or other premises under prior law if those goods are returned to the original place of business within six months from the appointed day; the Commissioner may extend this period for a further specified short period on sufficient cause. Failure to meet the return timeline or to furnish prescribed declarations by the consignor and jobworker will lead to recovery of input tax credit in accordance with the statutory recovery provision, while permitted transfers to registered premises for taxable supply or for export remain available within the prescribed period. Act-Rules GST - States Sat, 24 Jun 2017 10:14:44 +0530 https://www.taxtmi.com/acts?id=27484