Section 143 of CGST Act 2017 Job work procedure

Section 143 of CGST Act,2017 Job work procedure Section 143 of CGST Act,2017 from bare act : (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 work or otherwise 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 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.

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CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUS under GST. All these sections from the CGST Act,2017 are available for your ready reference. Section 143 : Job work procedure Section 144 : Presumption as to documents in certain cases Section 145 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 146 : Common Portal Section 147 : Deemed exports Section 148 : Special procedure for certain processes Section 149 : Goods and services tax compliance rating Section 150 : Obligation to furnish information return Section 151 : Power to collect statistics Section 152 : Bar on disclosure of information Section 153 : Taking assistance from an expert Section 154 : Power to take samples Section 155 : Burden of proof Section 156 : Persons deemed to be public servants Section 157 : Protection of action taken under this Act Section 158 : Disclosure of information by a public servant Section 159 : Publication of information in respect of persons in certain cases Section 160 : Assessment proceedings, etc., not to be invalid on certain grounds Section 161 : Rectification of errors apparent on the face of record Section 162 : Bar on jurisdiction of civil courts Section 163 : Levy of fee Section 164 : Power of Government to make rules Section 165 : Power to make regulations Section 166 : Laying of rules, regulations and notifications Section 167 : Delegation of powers Section 168 : Power to issue instructions or directions Section 169 : Service of notice in certain circumstances Section 170 : Rounding off of tax, etc. Section 171 : Anti-profiteering measure Section 172 : Removal of difficulties Section 173 : Amendment of Act Section 174 : Repeal and saving

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