https://www.taxtmi.com/circulars?id=65932 Clarification reiterates that under section 143 a registered principal may send inputs or capital goods to a job worker without tax but remains responsible for records; goods cease to be non supplies and are deemed supplied by the principal if not returned or supplied from the job worker's premises within the statutory periods. Principals must issue challans, file FORM GST ITC 04 quarterly as intimation, and comply with e way bill rules; job workers must register when aggregate turnover crosses the threshold and are liable for GST on job work services if registered. Input tax credit is available to the principal even when goods are directly received by the job worker. en-us Mon, 21 Mar 2022 00:00:00 +0530 Sat, 15 Oct 2022 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65932 Clarification reiterates that under section 143 a registered principal may send inputs or capital goods to a job worker without tax but remains responsible for records; goods cease to be non supplies and are deemed supplied by the principal if not returned or supplied from the job worker's premises within the statutory periods. Principals must issue challans, file FORM GST ITC 04 quarterly as intimation, and comply with e way bill rules; job workers must register when aggregate turnover crosses the threshold and are liable for GST on job work services if registered. Input tax credit is available to the principal even when goods are directly received by the job worker. Circulars GST - States Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65932