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Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Rule 10 - Final Rules - Input Tax Credit - Goods and Services Tax - Rule 10 - 10: (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where s .....

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rker or received from a job worker during a tax period shall be included in FORM GSTR-1 furnished for that period. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, the chall .....

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