Job work GST

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

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Quick Summary
This discussion clarifies the GST rules for sending inputs and capital goods for job work under Section 143. It explains that registered persons (principals) can send goods to job workers without paying tax, provided certain conditions are met. These include intimating authorities (likely via ITC-04), using a challan or e-way bill, and ensuring the job worker is registered. Input Tax Credit (ITC) can be claimed if the goods are returned within specified timeframes, regardless of how many job workers are involved.

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.

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.

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