Conditions and restrictions in respect of inputs and capital goods sent to the job worker

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....hallan issued by the principal, including * where such goods are sent directly to a job-worker, and * where the goods are sent from one job worker to another job worker. * The challan may be issued either by the principal or the job worker sending the goods to another job worker: * The challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and de....

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....urnished for that period on or before the 25th day of the month succeeding the said period or within such further period as may be extended by the Commissioner by a notification in this behalf. * "Specified period" shall mean.- * (a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during t....

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.... Important Notification & Circular * Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws. [ Circular No. 138/08/2020-GST dated 06.05.2020 ] * Issue:- Sub-rule 45(3) of that rule 45 of CGST Rules requires furnishing of FORM GST ITC-04 in respect of goods dispatched to a ....