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

Section 19 - Maharashtra SGST - INPUT TAX CREDIT - Maharashtra 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 sent t .....

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

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here the inputs are sent directly to a jobworker, the period of one year shall be counted from the date of receipt of inputs by the jobworker. (4) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input .....

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