Job work -Itc

The principal would be required to raise the invoice in April 2020 however liability should be paid along with interest from March 2019. The job worker should avail credit based on the invoices issued in April 2020. Raising back dated invoice in April 2020 is not possible.

The date of invoice will be of current date only and the due date for availing credit is not reckoned from the date of supply, but from the date of invoice. Hence job worker can take credit. But a cash movement has to be present for availing the credit to avoid denial of credit under second proviso to sec. 16(2)

As per Section 19 of CGST Act The Taxable person(Principal) is eligible to take Input tax credit of goods which is sent to Job worker or directly sent from Supplier place to Job worker .
Hence the ITC can be claimed march 2020 (assuming date of purchase of goods in March)

As per Section 143 (3) the goods sent to Job worker not received within 1 year then it shall be deemed to be supplied by the principal to Job worker on the day when the said goods were initially sent out.

Principal will show this supply on April 2020 GSTR 1 & Accordingly Receptient can claim ITC on same .

(Principal is required to deposit interest to be calculated from March 2019)

Note : As per the Provsio under section 143(1)(b) the period of one year can be extended for further 1 year by giving sufficient reason of delay to Commissioner

So for supplier (Principal) Month of supply will be march19 & Month of purchase for Job worker will definitely be April 2020.


As per Section 19(2) of CGST Act , The principal can avail ITC & fulfills the provision of Section 16(2)(b)

Refer Section 19(3) and 19(6) : they are prescribing that you can take input tax credit even if you have sent goods directly to jobworkers or sent from your premises to fulfill the condition of section16(2)(b)
Section 19(3) and 19(6) does not mention anything about taking ITC after expiration of period.
and also refer 16(4) , it says that you can take credit pertaining to a supply upto following September month or filling of annual return relating to such supply which ever is earlier.