Job Work means any treatment or process undertaken by a person on goods belonging to another person. The ownership of the goods does not transfer to the job worker, but it rests with the principal. The job worker is required to carry out the process specified by the principal on the goods. Persons carrying on the job work activity is termed as job worker.
For Example: Painting, Packing, Fitting etc.
The goods sent by the Principal must be received by him in the following time limit.
Input Goods: The input goods should be received within 1 year.
Capital Goods: The Capital goods should be received within 3 years
A comprehensive list of frequently asked questions on Job work under GST
After processing of goods, the job worker may clear the goods to
The principal is responsible for maintenance of proper accounts of input and capital goods sent to job worker.
The goods can be directly supplied from the place of business of job worker without declaring it as additional place of business in 2 circumstances
No, it will be included in the aggregate turnover of the principal. However, the value of goods or services used by the job worker for carrying out the job work will be included in the value of services supplied by the job worker.
The principal would be required to intimate the jurisdictional officer containing the details of description of inputs intended to be sent by the principal and the nature of the processing to be carried out by the job worker. The said intimation shall also contain the details of the other job workers.
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