https://www.taxtmi.com/acts?id=28310 Transitional provisions permit return of inputs or goods sent to a job worker or other premises before the appointed day without payment of tax where those inputs or goods are returned to the original place of business within six months of the appointed day; the Commissioner may extend that period by up to two months, and failure to return within the period causes recovery of input tax credit under clause (a) of sub section (8) of section 142. No tax is payable only if the consignor and the job worker declare details of inputs or goods held in stock on the appointed day in the prescribed form. en-us Wed, 28 Jun 2017 16:12:31 +0530 Tue, 11 Jul 2017 16:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28310 Transitional provisions permit return of inputs or goods sent to a job worker or other premises before the appointed day without payment of tax where those inputs or goods are returned to the original place of business within six months of the appointed day; the Commissioner may extend that period by up to two months, and failure to return within the period causes recovery of input tax credit under clause (a) of sub section (8) of section 142. No tax is payable only if the consignor and the job worker declare details of inputs or goods held in stock on the appointed day in the prescribed form. Act-Rules GST - States Wed, 28 Jun 2017 16:12:31 +0530 https://www.taxtmi.com/acts?id=28310