https://www.taxtmi.com/acts?id=30681 No tax shall be payable where inputs, semi-finished goods or goods sent for testing or other processes prior to the appointed day are returned to the principal place of business within six months (extendable by the Commissioner up to two months); failure to return within that period makes input tax credit liable to recovery under clause (a) of sub section (8) of section 142, and the exemption requires declaration of goods held by the job worker on the appointed day in the prescribed form, manner and time. en-us Wed, 26 Jul 2017 18:52:52 +0530 Wed, 26 Jul 2017 18:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30681 No tax shall be payable where inputs, semi-finished goods or goods sent for testing or other processes prior to the appointed day are returned to the principal place of business within six months (extendable by the Commissioner up to two months); failure to return within that period makes input tax credit liable to recovery under clause (a) of sub section (8) of section 142, and the exemption requires declaration of goods held by the job worker on the appointed day in the prescribed form, manner and time. Act-Rules GST - States Wed, 26 Jul 2017 18:52:52 +0530 https://www.taxtmi.com/acts?id=30681