16 September 2017
I am a registered dealer under GST as sole proprietorship.
I am purchasing Rexine by paying gst and cut and print this to make Labels.
Cutting and printing job will be done by labour who is not my employee(outsourced labour) and belong to unorganised sector. Neither They are registered under GST not they are providing any bill. The only document I have as payment proof is voucher signed by labour.
The cost of job work is Rs 8000 per month to be paid in installment of amount less than rs 5000 .
My query is
How to treat this in GST and what document do I need to maintain? If you can explain with example it would be great.
16 September 2017
As per the given facts, monthly job-work service is received at the end of the month. Thus you would need to issue a self invoice u/s 31 of the CGST Act at the end of the month that is the date of receipt of service of job-work.
CAclubindia
