Circular No.38/12/2018
F. No. 20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 26th March, 2018
To,
The Principal Chief Commissioners/Chief Commissioners/Principal
Commissioners/Commissioners of Central Tax (All)/
The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Clarification on issues related to Job Work
Various representations have been received regarding the procedures to be followed for sending goods for job work and the related compliance requirements for the principal and the job worker. In view of the difficulties being faced by the taxpayers and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, (hereinafter referred to as the “CGST Act”) hereby clarifies the various issues raised as below:
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Circular No : 38/2018Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Jobwork_Circular_38_of_2018.pdf