transitional Provisions relating to job work, repairs etc Section 141 - GST Ready Reckoner - GST

..... date Can be extended for another period of 2 months by the commissioner in such a case no tax shall be payable If not received in said period then tax shall be payable & the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142. Semi-finished goods had been removed from the place of business for manufacturing Process returned within 6 months As per Section 141(2) Where any semi-finished goods had been removed from .....

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transitional Provisions relating to job work, repairs etc Section 141 - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x

..... ate Can be extended for another period of 2 months by the commissioner in such a case no tax shall be payable If not received in said period then tax shall be payable & the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142. As per Section 141(4) Note :The above is applicable only if the principal or job workers (if registered) declares the goods in prescribed format for the stock held on the appointed day to be .....

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transitional Provisions relating to job work, repairs etc Section 141 - GST Ready Reckoner - GST

x x x x x   Extracts   x x x x x