job work pending / redo

1. the material can be sned for reworking thrugh delivery chalan under GST regime also wiht out payment of tax.  section 143 of the CGST  stipulates that such goods are to be returned from the job worker wiht in 1 yesr from the date on which they aree sent.

2. You have to decalre the material lying with the job wroker  in GSTR tran1. similar decaltration also to be obtained from the job worker.  Then the job worker can send the material back with out  payment of  tax based on the Delivery chalan issued under the earlier regime by issuing new delivery chalan.

the 8 pcs of material requirng reworking can be send on delivery chalan with out payment of duty. the material was earlier returned by the job worker on 4/07/2016 is immetrial.  Now as semi finished goods you can trnasfer the same to the job worker thorugh fresh delivery chalan under GST wiht out payment of tax.

1. when I send back d material how do I send (do I have to Bill it or can be sent in challan)--

REPLY- You send the material for job works on delivery challan

2. after 1st july VAT/service tax CONCEPT closed, IN THIS CASE YOU VIEW POINT OF TAXTION are as under

Time of supply of Services

The liability to pay tax on services shall arise at the time of supply, which shall be the earliest of the following dates:

• Clause (a): The date of issue of invoice by the supplier or 30 days from the date of supply of service or the date of receipt of payment, whichever is the earliest.
• Clause (b): The date of provision of service, if the invoice is not issued within the period specified above or the date of receipt of payment, whichever is earlier.
• Clause (c): The date on which the recipient shows the receipt of services in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply.