https://www.taxtmi.com/circulars?id=56929 A registered principal may send inputs or capital goods to a job worker without payment of tax, remains responsible for accounts and must ensure return or supply from the job worker's premises within prescribed time limits or face deemed supply consequences; the principal issues challans, files FORM GST ITC 04 as intimation, and invoices and determines time, value and place of supply when supplying from the job worker's premises, while a registered job worker accounts for GST on job work services and may claim input tax credit on inputs used. en-us Tue, 27 Mar 2018 00:00:00 +0530 Sat, 07 Apr 2018 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56929 A registered principal may send inputs or capital goods to a job worker without payment of tax, remains responsible for accounts and must ensure return or supply from the job worker's premises within prescribed time limits or face deemed supply consequences; the principal issues challans, files FORM GST ITC 04 as intimation, and invoices and determines time, value and place of supply when supplying from the job worker's premises, while a registered job worker accounts for GST on job work services and may claim input tax credit on inputs used. Circulars GST - States Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56929