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TMI BlogJob work procedure.X X X X Extracts X X X X X X X X Extracts X X X X ..... out 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with clause (b) of sub-section (1) within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring 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 purpose 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. - - statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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