https://www.taxtmi.com/circulars?id=62470 Amendments align prior HPGST circulars with the GST Amendment Acts: principals may send inputs or capital goods to job workers without tax and must keep accounts; if goods are not returned or supplied within the time specified under section 143 the sending is deemed a supply by the principal on the date of initial dispatch, requiring issuance of an invoice and return declaration with interest payable; job workers must register when aggregate all India turnover exceeds the statutory threshold or when making inter State supplies subject to exemption; valuation of job work services follows section 15 and excludes principal provided goods only if their value is already included in the job worker's price; detention procedures now allow fourteen days for payment before confiscation action; registration suspension during cancellation proceedings relieves routine compliance while final return filing remains required. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62470 Amendments align prior HPGST circulars with the GST Amendment Acts: principals may send inputs or capital goods to job workers without tax and must keep accounts; if goods are not returned or supplied within the time specified under section 143 the sending is deemed a supply by the principal on the date of initial dispatch, requiring issuance of an invoice and return declaration with interest payable; job workers must register when aggregate all India turnover exceeds the statutory threshold or when making inter State supplies subject to exemption; valuation of job work services follows section 15 and excludes principal provided goods only if their value is already included in the job worker's price; detention procedures now allow fourteen days for payment before confiscation action; registration suspension during cancellation proceedings relieves routine compliance while final return filing remains required. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62470