Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Rule 10
Bill
Input Tax Credit
GST – Input Tax Credit – Final Draft Rules 18-5-2017
10: Conditions and restrictions in respect of inputs and capital goods sent to the job worker
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule Invoice.8:
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker during a tax period shall be included in FO
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =