https://www.taxtmi.com/acts?id=30311 Transitional relief exempts from tax inputs, semi-finished goods and goods sent for testing that were dispatched to job workers or other premises before the appointed day and are returned to the principal within the prescribed return period; the Commissioner may grant a limited extension, and failure to comply leads to recovery of input tax credit under the relevant recovery provision. The exemption is subject to a mandatory declaration by the consignor and job worker of goods held on the appointed day in the prescribed form, manner and time. en-us Mon, 10 Jul 2017 11:21:33 +0530 Tue, 18 Jul 2017 16:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30311 Transitional relief exempts from tax inputs, semi-finished goods and goods sent for testing that were dispatched to job workers or other premises before the appointed day and are returned to the principal within the prescribed return period; the Commissioner may grant a limited extension, and failure to comply leads to recovery of input tax credit under the relevant recovery provision. The exemption is subject to a mandatory declaration by the consignor and job worker of goods held on the appointed day in the prescribed form, manner and time. Act-Rules GST - States Mon, 10 Jul 2017 11:21:33 +0530 https://www.taxtmi.com/acts?id=30311