Transitional Provision for Job Work - Understand in Short Manner
Transitional Provision for Job Work: Section 141 of the Central GST Act, 2017 specifies provisions for cases where the job worker holds goods belonging.||Transitional Provision for Job Work: Section 141 of the Central GST Act, 2017 specifies provisions for cases where the job worker holds goods belonging.||Transitional Provision for Job Work: Section 141 of the Central GST Act, 2017 specifies provisions for cases where the job worker holds goods belonging.||Transitional Provision for Job Work: Section 141 of the Central GST Act, 2017 specifies provisions for cases where the job worker holds goods belonging.||Transitional Provision for Job Work: Section 141 of the Central GST Act, 2017 specifies provisions for cases where the job worker holds goods belonging.||Transitional Provision for Job Work: Section 141 of the Central GST Act, 2017 specifies provisions for cases where the job worker holds goods belonging.||Transitional Provision for Job Work: Section 141 of the Central GST Act, 2017 specifies provisions for cases where the job worker holds goods belonging.

Inputs (1) | Semi finished goods (2) | Finished goods (3) |
Removed from place of business as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning | removed from the place of business to any other premises for carrying out certain manufacturing processes | manufactured at a place of business had been removed without payment of duty for carrying out tests or any other process not amounting to manufacture, to any other premises |
Returned to the place of business within 6 months from appointed date (extendable by 2 months) | ||
The manufacturer and the job worker have declared the details of the inputs or goods held in stock by the job worker on behalf of the manufacturer on the appointed day in form GST Tran-1, specifying therein, the stock of inputs, semi-finished goods or finished goods, as applicable, within 90 days of the appointed day |
