https://www.taxtmi.com/article/detailed?id=15915 Section 143 of the CGST Act permits tax-neutral movement of inputs and capital goods to a job worker, subject to strict timelines, challan-based documentation and principal-level accountability. Inputs must be returned or supplied from the job worker's premises within one year, and capital goods within three years, unless the period is extended by the Commissioner. Failure to comply triggers a deemed supply from the original dispatch date, with GST and interest consequences. Rule 45 governs delivery challans, ITC-04 reporting and the compliance mechanism for deemed supply, while waste, scrap and scrap-sale arrangements are dealt with separately. en-us Sat, 21 Feb 2026 09:31:21 +0530 Sat, 21 Feb 2026 09:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15915 Section 143 of the CGST Act permits tax-neutral movement of inputs and capital goods to a job worker, subject to strict timelines, challan-based documentation and principal-level accountability. Inputs must be returned or supplied from the job worker's premises within one year, and capital goods within three years, unless the period is extended by the Commissioner. Failure to comply triggers a deemed supply from the original dispatch date, with GST and interest consequences. Rule 45 governs delivery challans, ITC-04 reporting and the compliance mechanism for deemed supply, while waste, scrap and scrap-sale arrangements are dealt with separately. Articles Goods and Services Tax - GST Sat, 21 Feb 2026 09:31:21 +0530 https://www.taxtmi.com/article/detailed?id=15915