https://www.taxtmi.com/circulars?id=57982 Principal may send inputs or capital goods to a job worker without payment of tax and may further send them to successive job workers; the principal must maintain accounts, issue challans and file FORM GST ITC-04 as intimation. Goods must be returned or supplied within one year for inputs and three years for capital goods or be deemed a supply by the principal from the date initially sent. Registered job workers are suppliers of services liable to GST and may claim ITC; supplies from a job worker's premises are treated as supplies by the principal who must determine time, value and place and issue the invoice. en-us Tue, 08 May 2018 00:00:00 +0530 Tue, 04 Dec 2018 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57982 Principal may send inputs or capital goods to a job worker without payment of tax and may further send them to successive job workers; the principal must maintain accounts, issue challans and file FORM GST ITC-04 as intimation. Goods must be returned or supplied within one year for inputs and three years for capital goods or be deemed a supply by the principal from the date initially sent. Registered job workers are suppliers of services liable to GST and may claim ITC; supplies from a job worker's premises are treated as supplies by the principal who must determine time, value and place and issue the invoice. Circulars GST - States Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57982