Job Work Procedures in the GST Act - Meaning, Basic Provisions
Role of job workers in manufacturing sector are being more and more influential on passage of time. ||Role of job workers in manufacturing sector are being more and more influential on passage of time. ||Role of job workers in manufacturing sector are being more and more influential on passage of time. ||Role of job workers in manufacturing sector are being more and more influential on passage of time. ||Role of job workers in manufacturing sector are being more and more influential on passage of time. ||Role of job workers in manufacturing sector are being more and more influential on passage of time. ||Role of job workers in manufacturing sector are being more and more influential on passage of time. ||Role of job workers in manufacturing sector are being more and more influential on passage of time.

Job Work Procedures in the GST
Meaning of Job work
Basic Provisions
- A registered person (hereinafter referred to as the “Principal”) may send inputs, semi finished goods or capital goods to a job worker for job work without payment of tax. Such inputs or other goods shall be sent under cover of a delivery challan.
- Such goods shall be brought to the place of business of the principal within one year in respect of inputs or semi finished goods and within three years in respect of capital goods, of their being sent out.
- Such inputs or other goods may be sent from the place of business of one job worker directly to another job worker for job work. But the period of on one year or three years shall be counted from the date on which goods were sent to the first job worker.
- Principal may directly send inputs or other goods to a job worker for job work from the place of business of supplier without being first brought to his place of business. In that case period of one year or three years, as the case may be, shall be counted from the date of receipt of inputs or goods by the job worker
Supply of goods by the principal directly from the place of business of the job worker
Advertisement
Taking Input tax credit in respect of inputs or other goods sent for job work
Consequence if goods are not received back within one year or three years, as the case may be, of their being sent out.
If inputs or other goods are not received back within one year or three years, as the case may be, to the place of business of principal or the principal did not supply such goods directly from the place of business of job worker within the same period, it shall be deemed that such goods had been supplied by the principal to the job worker on the day when the said goods were sent out. The said supply shall be declared in Form GSTR-1 (i.e. return of outward supplies) and the principal shall be liable to pay tax along with interest.Treatment of waste and scrap generated during job work
Quarterly Return in Form GST ITC - 04
The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another job worker during a quarter shall be included in Form GST ITC – 04 furnished for that period on or before the 25th day of the month succeeding the said quarter Author - CA Alexandar Gazi, FCA- Issues on Job Work under GST mainly in Engineering & Automobile sectors
- Transitional Provision for Job Work – Understand in Short Manner
- Job Work under GST: Procedural aspects (All you need to know about)
- Supply of Goods to Job Worker under GST Law – All Provisions
- Specific provisions under GST relating to Dealer / Depots / Job Workers
- GST Job work Rules, Definitions, Procedure, Supply by Job Worker
- Job Work under GST, Everything you want to know about Job Work in GST
- Section 143 of GST – Job work procedure under GST Act
- Section 141 of GST – Transitional provisions relating to job work
- FAQ on Job Work under GST (Goods and Service Tax)