30 October 2017
A REGISTERED PERSON (PRINCIPAL) IS REQUIRED TO FILE A DECLARATION IN ‘FORM GST ITC-04’ EVERY QUARTER, WITHIN THE PRESCRIBED TIME, IF THE PRINCIPAL IS SENDING ANY INPUTS OR CAPITAL GOODS TO A JOB WORKER AND RECEIVES IT BACK OR SENDS IT OUT TO ANOTHER JOB WORKER OR SUPPLIES FROM PREMISES OF JOB WORKER TO CUSTOMER DIRECTLY.
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