Job work GST

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Avinash Bedekar

31 Points Joined November 2020

A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall, how to interprets under intimation and subject to in this context Section 143 of GST

Replies (2)

CA. Heet Shah

Tax Consultant & Practitioner

6180 Points Joined August 2017

Originally posted by : Avinash Bedekar
	A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall, how to interprets under intimation and subject to in this context Section 143 of GST

U need to fufill certain conditions in order to send the goods to jobworker without payment of tax. Say filing of ITC-04 , Goods shall be removed under challan or eway bill , the job worker shall be registered too otherwise it shall be shown as addnl place of business.

However to interpret intimation u may consider ITC-04.

Sumit Shukla

378 Points Joined September 2017

You can claim ITC provided the capital good and inputs are received withing 3 or 1 years respectively from date of removing the goods for job work. Irrespective of no. of Jobworker it is sent.