https://www.taxtmi.com/circulars?id=57259 Job work under the Uttar Pradesh GST framework permits a registered principal to send inputs or capital goods without immediate tax payment to one or more job workers, with a return or supply period of one year for inputs and three years for capital goods, excluding moulds, dies, jigs, fixtures and tools. If goods are not returned or supplied within the prescribed period, the movement is treated as a deemed supply from the original date of dispatch. The circular further clarifies documentation, registration, invoice issuance, e-way bill requirements, quarterly reporting in FORM GST ITC-04, tax liability on job work services, place of supply, and input tax credit availability. en-us Mon, 16 Apr 2018 00:00:00 +0530 Tue, 21 Apr 2026 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57259 Job work under the Uttar Pradesh GST framework permits a registered principal to send inputs or capital goods without immediate tax payment to one or more job workers, with a return or supply period of one year for inputs and three years for capital goods, excluding moulds, dies, jigs, fixtures and tools. If goods are not returned or supplied within the prescribed period, the movement is treated as a deemed supply from the original date of dispatch. The circular further clarifies documentation, registration, invoice issuance, e-way bill requirements, quarterly reporting in FORM GST ITC-04, tax liability on job work services, place of supply, and input tax credit availability. Circulars GST - States Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57259