https://www.taxtmi.com/acts?id=28133 Transitional provisions preserve tax-free treatment for inputs, semi-finished goods and goods sent for tests to job workers before the appointed day where those goods are returned within the prescribed return period, subject to a limited extension by the Commissioner for sufficient cause; late return leads to recovery of the input tax credit. The consignor may transfer goods to a registered person for supply on payment or for export without payment within the prescribed period. Tax-free treatment requires declaration of goods held by the job worker in the prescribed form, manner and time. en-us Tue, 27 Jun 2017 15:56:43 +0530 Thu, 06 Jul 2017 18:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28133 Transitional provisions preserve tax-free treatment for inputs, semi-finished goods and goods sent for tests to job workers before the appointed day where those goods are returned within the prescribed return period, subject to a limited extension by the Commissioner for sufficient cause; late return leads to recovery of the input tax credit. The consignor may transfer goods to a registered person for supply on payment or for export without payment within the prescribed period. Tax-free treatment requires declaration of goods held by the job worker in the prescribed form, manner and time. Act-Rules GST - States Tue, 27 Jun 2017 15:56:43 +0530 https://www.taxtmi.com/acts?id=28133