https://www.taxtmi.com/acts?id=29721 Where inputs, semi-finished goods or goods sent to job workers or other premises before the appointed day are returned to the original place within six months, no tax shall be payable; the Commissioner may extend that period for up to two months, and failure to return within the period renders input tax credit recoverable. Exemption also depends on a prescribed joint declaration by the consignor and the job worker, and transfers to registered persons for taxable supply or export without tax remain available within the period. en-us Wed, 05 Jul 2017 10:57:29 +0530 Sat, 19 Aug 2017 12:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29721 Where inputs, semi-finished goods or goods sent to job workers or other premises before the appointed day are returned to the original place within six months, no tax shall be payable; the Commissioner may extend that period for up to two months, and failure to return within the period renders input tax credit recoverable. Exemption also depends on a prescribed joint declaration by the consignor and the job worker, and transfers to registered persons for taxable supply or export without tax remain available within the period. Act-Rules GST - States Wed, 05 Jul 2017 10:57:29 +0530 https://www.taxtmi.com/acts?id=29721