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Taking input tax credit in respect of inputs and capital goods sent for job work.

Section 19 - Uttar Pradesh SGST - INPUT TAX CREDIT - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 19 - 19. (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs se .....

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work without being first brought to his place of business. (3) Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise or are not supplied from the place of business of the job worker in ac .....

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ed that where the inputs are sent directly to a job worker, the period of one year shall be counted from the date of receipt of inputs by the job worker. (4) The principal shall, subject to such conditions and restrictions as may be prescribed, be al .....

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