Inputs removed for job work and returned on or after the appointed day

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..... b worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of earlier law prior to the appointed day and such inputs, after completion of the job work, are returned to the said factory on or after the appointed day, no tax shall be payable if such inputs are returned to the said factory within six months from the appointed day: Provid .....

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..... f the manufacturer on the appointed day in such form and manner and within such time as may be prescribed. (CGST Law) (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of earlier law prior .....

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..... t, and are not returned within a period of six months or the extended period, as the case may be, from the appointed day. (2) The provisions of sub-section (1) shall apply only if the person despatching the inputs and the job worker declare the details of the goods held in stock by the job worker on behalf of the said person on the appointed day in such form and manner and within such time as m .....

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