https://www.taxtmi.com/circulars?id=56892 The circular explains that the registered principal retains responsibility for goods sent for job work, must maintain accounts, issue challans and file FORM GST ITC-04, and will be treated as having made a supply if inputs or capital goods (except moulds, dies, jigs, fixtures or tools) are not returned or supplied within the statutory period, attracting tax, interest and reporting; job workers liable to register must account for GST on job work services and may use their own goods in performing job work. en-us Mon, 26 Mar 2018 00:00:00 +0530 Sat, 02 Feb 2019 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56892 The circular explains that the registered principal retains responsibility for goods sent for job work, must maintain accounts, issue challans and file FORM GST ITC-04, and will be treated as having made a supply if inputs or capital goods (except moulds, dies, jigs, fixtures or tools) are not returned or supplied within the statutory period, attracting tax, interest and reporting; job workers liable to register must account for GST on job work services and may use their own goods in performing job work. Circulars GST Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56892