https://www.taxtmi.com/forum/issue?id=118119 A principal who engages job-workers remains the registered person responsible for GST liability and account maintenance; the job-work provisions do not require the principal to have manufacturing premises. Pre-GST authorities have treated principals or suppliers as manufacturers in suitable facts, and for purposes of claiming refund under the inverted duty structure the principal may file a refund claim irrespective of whether the process at the job-worker amounts to manufacture. Departments cannot demand conditions not laid down in law. en-us Tue, 16 Aug 2022 09:09:44 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118119 A principal who engages job-workers remains the registered person responsible for GST liability and account maintenance; the job-work provisions do not require the principal to have manufacturing premises. Pre-GST authorities have treated principals or suppliers as manufacturers in suitable facts, and for purposes of claiming refund under the inverted duty structure the principal may file a refund claim irrespective of whether the process at the job-worker amounts to manufacture. Departments cannot demand conditions not laid down in law. Discussion-Forum GST Tue, 16 Aug 2022 09:09:44 +0530 https://www.taxtmi.com/forum/issue?id=118119