https://www.taxtmi.com/article/detailed?id=16779 Section 143 and Rule 45 allow goods to be sent for job work without GST only when the prescribed procedure is followed and the goods are returned within the stipulated period. Accurate records of outward and inward movement are essential to prove compliance. If timely return cannot be proved, invocation of Section 74 may be sustained, with interest and penalty exposure, though documentary evidence may still be used to establish revenue neutrality on remand. en-us Mon, 29 Jun 2026 09:33:42 +0530 Mon, 29 Jun 2026 09:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16779 Section 143 and Rule 45 allow goods to be sent for job work without GST only when the prescribed procedure is followed and the goods are returned within the stipulated period. Accurate records of outward and inward movement are essential to prove compliance. If timely return cannot be proved, invocation of Section 74 may be sustained, with interest and penalty exposure, though documentary evidence may still be used to establish revenue neutrality on remand. Articles Goods and Services Tax - GST Mon, 29 Jun 2026 09:33:42 +0530 https://www.taxtmi.com/article/detailed?id=16779