https://www.taxtmi.com/circulars?id=57469 A registered principal may send inputs and capital goods to a job worker without payment of tax and must ensure such goods are returned or supplied within one year for inputs and three years for capital goods; failure to comply results in a deemed supply by the principal from the date the goods were sent. The principal must maintain records, issue challans, declare details in FORM GST ITC-04, and comply with invoicing and e-waybill rules where applicable. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 28 Sep 2018 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57469 A registered principal may send inputs and capital goods to a job worker without payment of tax and must ensure such goods are returned or supplied within one year for inputs and three years for capital goods; failure to comply results in a deemed supply by the principal from the date the goods were sent. The principal must maintain records, issue challans, declare details in FORM GST ITC-04, and comply with invoicing and e-waybill rules where applicable. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57469