Section 141 - Transitional provisions relating to job work of CGST ACT, 2017

                    141. (1) Where any inputs received at a place of business had been removed as such
or removed after being partially processed to a job worker for further processing, testing,
repair, reconditioning or any other purpose in accordance with the provisions of existing law
prior to the appointed day and such inputs are returned to the said place on or after the
appointed day, no tax shall be payable if such inputs, after completion of the job work or
otherwise, are returned to the said place within six months from the appointed day:
                  Provided that the period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
                  Provided further that if such inputs are not returned within the period specified in this
sub-section, the input tax credit shall be liable to be recovered in accordance with the
provisions of clause (a) of sub-section (8) of section 142.
                         (2) Where any semi-finished goods had been removed from the place of business to
any other premises for carrying out certain manufacturing processes in accordance with
the provisions of existing law prior to the appointed day and such goods (hereafter in this
section referred to as “the said goods”) are returned to the said place on or after the
appointed day, no tax shall be payable, if the said goods, after undergoing manufacturing
processes or otherwise, are returned to the said place within six months from the appointed
day:

            Provided that the period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
            Provided further that if the said goods are not returned within the period specified in
this sub-section, the input tax credit shall be liable to be recovered in accordance with the
provisions of clause (a) of sub-section (8) of section 142:
            Provided also that the manufacturer may, in accordance with the provisions of the
existing law, transfer the said goods to the premises of any registered person for the purpose
of supplying therefrom on payment of tax in India or without payment of tax for exports
within the period specified in this sub-section.
                    (3) Where any excisable goods manufactured at a place of business had been removed
without payment of duty for carrying out tests or any other process not amounting to
manufacture, to any other premises, whether registered or not, in accordance with the
provisions of existing law prior to the appointed day and such goods, are returned to the said
place on or after the appointed day, no tax shall be payable if the said goods, after undergoing
tests or any other process, are returned to the said place within six months from the appointed
day:
            Provided that the period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
           Provided further that if the said goods are not returned within the period specified in
this sub-section, the input tax credit shall be liable to be recovered in accordance with the
provisions of clause (a) of sub-section (8) of section 142:
           Provided also that the manufacturer may, in accordance with the provisions of the
existing law, transfer the said goods from the said other premises on payment of tax in India
or without payment of tax for exports within the period specified in this sub-section.
                (4) The tax under sub-sections (1), (2) and (3) shall not be payable, only if the
manufacturer and the job worker declare the details of the inputs or goods held in stock by
the job worker on behalf of the manufacturer on the appointed day in such form and manner
and within such time as may be prescribed.

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