Is it compulsory that job work provisions should be followed by the principal?

Question 15 – Draft-Bills-Reports – Job Work – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 15 – Q 15. Is it compulsory that job work provisions should be followed by the principal? Ans. No. The principal can send the inputs or capital goods after payment of GST without following the special procedure. In such a case, the job-worker would take the input tax credit and supply back the processed goods (after completion of job-work) on payment of GST. – Statutory Provisions, Acts, Rules, Re

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