Section 143 of CGST Act, 2017 Job work procedure
The below post explains about Job work procedure under section 143 of CGST Act,2017.
Section 143 of CGST Act, 2017 explains Job work procedure as below: (The amendments if any will also be updated here soon).
The extract of Section 143 of CGST Act,2017 quoted below:
143 Job work procedure
143. (1) A registered person (hereafter in this section referred to as the “principal”)
may under intimation and subject to such conditions as may be prescribed, send any inputs
or capital goods, without payment of tax, to a job worker for job-work and from there
subsequently send to another job worker and likewise, and shall, ––
(a) bring back inputs, after completion of job work or otherwise, or capital goods,
other than moulds and dies, jigs and fixtures, or tools, within one year and three years,
respectively, of their being sent out, to any of his place of business, without payment
of tax;
(b) supply such inputs, after completion of job work or otherwise, or capital
goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three
years, respectively, of their being sent out from the place of business of a job worker
on payment of tax within India, or with or without payment of tax for export, as the case
may be:
Provided that the principal shall not supply the goods from the place of business
of a job worker in accordance with the provisions of this clause unless the said principal
declares the place of business of the job-worker as his additional place of business
except in a case—
(i) where the job worker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be
notified by the Commissioner.
(2) The responsibility for keeping proper accounts for the inputs or capital goods shall
lie with the principal.
(3) Where the inputs sent for job work are not received back by the principal after
completion of job works or otherwise in accordance with the provisions of clause (a) of subsection
(1) or are not supplied from the place of business of the job worker in accordance
with the provisions of clause (b) of sub-section (1) within a period of one year of their being
sent out, it shall be deemed that such inputs had been supplied by the principal to the
job-worker on the day when the said inputs were sent out.
(4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools,
sent for job work are not received back by the principal in accordance with the provisions
of clause (a) of sub-section (1) or are not supplied from the place of business of the job
worker in accordance with the provisions of clause (b) of sub-section (1) within a period of
three years of their being sent out, it shall be deemed that such capital goods had been
supplied by the principal to the job-worker on the day when the said capital goods were
sent out.
(5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and
scrap generated during the job work may be supplied by the job worker directly from his
place of business on payment of tax, if such job worker is registered, or by the principal, if the
job worker is not registered.
Explanation. ––For the purposes of job work, input includes intermediate goods arising
from any treatment or process carried out on the inputs by the principal or the job worker.
The above information clarifies about Job work procedure under section 143 of CGST Act,2017.
If you have any comments about Section 143 of CGST Act, 2017 explaining Job work procedure, share below your thoughts:
Click here to know GST rate of your goods or service
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
How to get Export Order?
GST Registration Guidelines
Learn Imports and Exports business free of cost
Find HSN code of your product.
Persons deemed to be public servants, CGST Act, 2017
Publication of information in respect of persons in certain cases, CGST Act, 2017
CGST Act, 2017 Levy of fee
CGST Act, Power to issue instructions or directions
Rounding off of tax, CGST Act, 2017
CGST Act, 2017 Removal of difficulties
Composition Levy under GST, CGST Act,2017
Rate of GST for embroidery, special woven fabrics, tufted textile fabrics
GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles
GST rate tariff for Crocheted fabrics and knitted fabrics
GST for knitted or crocheted clothing accessories, articles of apparels.
Tariff rate of GST for articles of not knitted or not crocheted apparel and clothing
GST rate for made up textile articles, clothing and worn textiles, sets
GST for Gaiters, Footwear parts, gaiter parts, footwear
How to export goods from India?
Challan Correction Mechanism under GST Tax payments
Recording by Tax Authorities on GST payments
GST Tax payments, communication between RBI,GST and Accounting authorities
GST tax paid but no SMS confirmation or credit in ledger
GST amount received in a tax head different from the one specified in the challan
Error in GST receipts under transaction reported to RBI
GST Tax receipts transaction reported by Bank to RBI but not to GSTN
Error in transaction between GST, authorized banks and RBI under GST tax collection
What is customs bonded area in exports and imports
What is DDP terms in an export Import Business?
What is Dry Port
What is DTA in export import trade?
What is ECGC and how does ECGC protect exporters?
What is EPCG How EPCG works in Export Import trade?
What is Ex-factory terms in Imports and Exports
Transferability of Bill of Lading
Transhipment - A redefinition
GST Registration for Job workers in India
GST registration mechanism in India
Pre-registration of credit card necessary for GST payment in India
Is GST Registration required for a Job worker in India?
We have applied for GST registration, but not obtained registration certificate. Can we claim ITC in India?
Date of GST registration and date of eligibility to claim ITC
Refund of Input Tax Credit (ITC) of GST, FAQ
Refund of GST paid in India, FAQ
4 Conditions when applying for refund of Input Tax Credit (ITC) under GST
Difference between types of goods and services and types of GST
4 types of Goods and Services in India for GST rate
Difference between IGST on International goods and IGST on domestic goods.
How is IGST calculated under Imports?
How is IGST rate on imports treated?
GST and e-Commerce Business, FAQ
Definition of E-Commerce under GST
TDS under GST, Frequently Asked Questions
Does Interest attract on GST Tax payment delay?
Mechanism of Payment of GST tax in India
Levy of late fee for GST Tax returns filing in India
Notice to GST return filing defaulters
When to file Annual Return of GST online?
Procedures to claim reduction in output tax liability of GST in India
Procedures to claim Input Tax Credit under GST in India
When to file first Return of GST tax in India?
GST Tax returns filing – Who, How and When?
How is time of supply accounted under GST Tax Calculation
Valuation of GST under special cases
Valuation of GST Taxable supply
When to pay GST for supply of services?
When to pay GST?
GST on short supplied goods and services by nature
Goods and services exempted to pay GST
Who has to pay GST?
GST Composition Levy