https://www.taxtmi.com/article/detailed?id=14802 Job work under GST involves a principal sending inputs or capital goods to a job worker for processing while ownership remains with the principal; sending goods is not a supply but job work services are taxable. The principal can claim Input Tax Credit on goods sent and need not reverse ITC if goods return within prescribed periods (one year for inputs, three years for capital goods). Movement must be accompanied by a delivery challan and e-way bill rules apply when value thresholds are met. Non-return within time renders the dispatch a supply with GST liability and interest, and failures in documentation or filings attract penalties. en-us Tue, 15 Jul 2025 08:39:31 +0530 Tue, 15 Jul 2025 08:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14802 Job work under GST involves a principal sending inputs or capital goods to a job worker for processing while ownership remains with the principal; sending goods is not a supply but job work services are taxable. The principal can claim Input Tax Credit on goods sent and need not reverse ITC if goods return within prescribed periods (one year for inputs, three years for capital goods). Movement must be accompanied by a delivery challan and e-way bill rules apply when value thresholds are met. Non-return within time renders the dispatch a supply with GST liability and interest, and failures in documentation or filings attract penalties. Articles Goods and Services Tax - GST Tue, 15 Jul 2025 08:39:31 +0530 https://www.taxtmi.com/article/detailed?id=14802