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Transitional provisions relating to job work.

Section 141 - Chhattisgarh SGST - TRANSITIONAL PROVISIONS - GST - States - Section 141 - 141. (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job worker for further p .....

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inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a furthe .....

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ion (8) of section 142. (2) Where any semi-finished goods had been despatched from the place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of existing law prior to the appointed d .....

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ned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the s .....

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g the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without payment of tax for exports within th .....

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ovisions of existing law prior to the appointed day and such goods, are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests or any other process, are returned to such .....

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