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    <title>Manner of Taking ITC in respect of goods transfer for Job Work &amp; Job work procedure [ section 19 &amp; 143 of CGST Act]</title>
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    <description>Principals are entitled to claim input tax credit on inputs or capital goods sent for job work, including where inputs are sent directly to a job worker without first being brought to the principal&#039;s business. Transfers must be covered by a challan and forfeiture of time limits triggers deeming of supply by the principal, requiring declaration in the outward supplies return and payment of tax with interest; the Commissioner may extend the return periods on sufficient cause.</description>
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