job work procedure

Goods can be sent on the basiis of delivery challan without charging gst.However such inputs/capital goods are to be returned within 1 or 3 years respectively.Else Gst would be computed along with interest from the date on which goods were sent for job work.

Now there is no concept of sale of goods/service for claiming input unlike the previous laws.IGST credit can be set off first aginst IGST payable and balance if any against CGST and SGST respectively.