printing on paper for manufacturing of carogateded boxes cover under job work or not, Goods and Services Tax - GST

[Viresh Gupta]

Respected sir , I am manufacturer of carogateded boxes for manufacturing purpose I purchase paper after that I send it for printing.this printing will treated as job work services received by me or not and also clear about panaelty provision for non filling of itc 4.

Posts / Replies

[KASTURI SETHI]

As per Section 143(1) of CGST Act, 2017 read with Section 2(68) of the Act and Rule 45 of CGST Rules, 17, any inputs can be sent for job work. There is no such restriction as it used to be in pre-GST era. Go through the procedure laid down in above Sections and Rule.

[YAGAY AND SUN]

In our view also such activities may come under the purview of Job Work read with Thompson Press, P & H HC Judgment.

[Ganeshan Kalyani]

The material sent to job work should come back within 1year. You need to file ITC-04 return.