https://www.taxtmi.com/circulars?id=57194 Clarifies that under the Goa GST Act a registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed timelines for return or supply; failure to comply results in deemed supply by the principal on the date of initial dispatch. The principal bears recordkeeping and intimation duties, must file FORM GST ITC 04 quarterly, and ensure prescribed challans and e way bills are used. Job workers require registration based on aggregate turnover or inter State supply rules, must invoice and pay GST if registered, and both principal and job worker have defined input tax credit entitlements. en-us Fri, 27 Apr 2018 00:00:00 +0530 Tue, 17 Jul 2018 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57194 Clarifies that under the Goa GST Act a registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed timelines for return or supply; failure to comply results in deemed supply by the principal on the date of initial dispatch. The principal bears recordkeeping and intimation duties, must file FORM GST ITC 04 quarterly, and ensure prescribed challans and e way bills are used. Job workers require registration based on aggregate turnover or inter State supply rules, must invoice and pay GST if registered, and both principal and job worker have defined input tax credit entitlements. Circulars GST - States Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57194