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Job work - Time Limit

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A manufacturer manufactures various Machines and Equipments. He sends these machines to various customers within the state and outside the state for trials on free of cost, to be returned after a specified time limit.

May I know whether there is any procedure and time limit for the above ?
Replies (1)

yes, the time limit is 12 months from the date of delivery challan.{ if the goods are not returnrd within a period of 12 months it is to be treated as supply where GST is applicable. The Despatch and Receipt is to be reported in ITC 04 (quarterly)

Dileep Kulkarni 


CCI Pro

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