Registeration of jobworker as addtional place of business

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Querist : Anonymous

Querist : Anonymous (Querist)

08 July 2017 please clarify we want to send job work to the unregistered dealer through delivery challan my question is whether it is mandatory to do registration of the job worker address as an additional place of business for sending job work or not if yes give the section of the relevant act

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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08 July 2017 No it is not mandatory to do registration of the job worker address as an additional place of business for sending job work.
The facility of supply of goods by the principal to the third party directly from the premises of the jobworker on payment of tax in India and likewise with or without payment of tax for export may be availed by the principal on declaring premise of the job-worker as his additional place of business in registration. In case the job-worker is a registered person under GST, even declaring the premises of the job-worker as additional place of business is not required.

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