Job work under gst

This query is : Resolved

Gurwinder Singh (Querist)
Follow

14 July 2017 if i send goods for job work
should i have to issue an invoice ???
What is the procedure for job work under gst
is it taxable ?

kindly explain ???? plz

CA Sukesh Bhatia

CA Sukesh Bhatia (Expert)
Follow

14 July 2017 If goods are being sent on job work, it is not a supply under GST. Therefore invoice is not required. Only Delivery Challan is required.

Message likes : 1 times

Gurwinder Singh

Gurwinder Singh (Querist)
Follow

14 July 2017 ok thank u so much sir

sir what if the receiver is unregistered.
is there any reverse charge condition if the receiver ( job worker ) is not registered under gst.

Upgrade to CAclubindia Pro. Subscribe Now!

CA Sukesh Bhatia

CA Sukesh Bhatia (Expert)
Follow

14 July 2017 Do not interpret Sec. 143 in this sense that job work is exempt.
Logically, If Principal is sending goods to Job-worker for job work then it is a supply and GST should be charged. Sec. 143 says that there is no need to charge GST on this transaction if intimation is given as per the rules.