11 November 2017
1. The principal manufacturer should declare premise of the job-worker as his additional place of business in his GST registration. In case the job-worker is a registered person under GST, The principal manufacturer is not required to be declared the premises of the job-worker as additional place of business.
2. Before supply of goods to the job-worker, the principal would be required to intimate the Jurisdictional Officer containing the details of the description of inputs intended to be sent by the principal and the nature of processing to be carried out by the job-worker. The said intimation shall also contain the details of the other job-workers,
3. Time Limits for the return of processed goods is one year for inputs and three years for Capital goods.
4. Quarterly returns to be filed in the form of GST ITC-04
5. for the quarter July-September, 2017 to be filed on or before 31.12.2017
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