TMI BlogTransitional Provisions relating to job work, repairs etc Section 141X X X X Extracts X X X X X X X X Extracts X X X X ..... repair, reconditioning or any other purpose before the appointment day and such inputs received after completion of job work at a place of business on or after the appointed day No tax shall be payable on the same has been returned have been received within 6 months from the appointed date Further extension of return time period The commissioner may on suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted day , no tax shall be payable, after undergoing manufacturing processes or otherwise to the said place of business within six months from the appointed day : Further extension of return time period The commissioner may on sufficient cause being shown, can be extended for another period of 2 months by the commissioner in such a case no tax shall be payable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appointed day, no tax shall be payable on such goods after undergoing tests or any other process, are returned to the said place within six months from the appointed day : Further extension of return time period The commissioner may on sufficient cause being shown, can be extended for another period of 2 months by the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 141 apply shall, within the period specified in rule 117 or such further period as extended by the Commissioner, submit a declaration electronically in FORM GST TRAN-1 , specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commenta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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