https://www.taxtmi.com/circulars?id=70917 GST job-work provisions allow a registered principal to send inputs or capital goods without tax for processing, while retaining responsibility for accounting, return, or further supply. Inputs must be returned or supplied within one year and capital goods within three years, failing which a deemed supply arises from the original dispatch date. Movement generally requires a principal-issued challan and quarterly FORM GST ITC-04 reporting. Supplies from job-worker premises remain supplies by the principal, who issues the invoice and determines tax treatment. Input tax credit remains available for goods directly received at the job worker's premises. en-us Mon, 26 Mar 2018 00:00:00 +0530 Mon, 24 Aug 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70917 GST job-work provisions allow a registered principal to send inputs or capital goods without tax for processing, while retaining responsibility for accounting, return, or further supply. Inputs must be returned or supplied within one year and capital goods within three years, failing which a deemed supply arises from the original dispatch date. Movement generally requires a principal-issued challan and quarterly FORM GST ITC-04 reporting. Supplies from job-worker premises remain supplies by the principal, who issues the invoice and determines tax treatment. Input tax credit remains available for goods directly received at the job worker's premises. Circulars GST - States Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70917