GST-Goods and Service Tax - 335. page

Goods and Services Tax Act – GST Law

Special procedure for removal of inputs or capital goods for job work A registered person (hereinafter referred to in this section as the “principal”) may, under intimation and subject to […]

Which goods can be sent for job work : Inputs and capital goods can be sent for job work. ‘Moulds and dies, jigs and fixtures, or tools’ can also be […]

Bringing back goods after job work The ‘principal’ should bring back inputs, after completion of job-work or otherwise, and/or capital goods, other than moulds and dies, jigs and fixtures, or tools, […]

In case of job work, value of material will be included in aggregate turnover of principal for considering exemption available to small persons : The supply of goods, after completion […]

Principal with reference to job work : Person sending goods for job work is termed as ‘Principal’. He should be a registered person. The term ‘principal’ used with reference to […]

Job work : ♦ Goods on which Input Tax Credit (ITC) is taken can be sent at another place for job work as per provisions of section 143 of CGST. […]

Special provisions for job work : GST Law makes elaborate provisions relating to job work. The provisions have been made as material sent for job work is ‘supply’. Hence, GST […]

Confirmation from taxable person about return filed by GST Practitioner : Where a statement required to be furnished by a taxable person has been furnished by the GST Practitioner authorised […]

Work that can be done by GST Practitioner on behalf of a taxable person A GST Practitioner can undertake any or all of the following activities on behalf of a […]

Appearance of GST Practitioner before authority on behalf of taxable person : A GST Practitioner can appear before any authority, in connection with any proceeding under the Act onbehalf of […]