Section 19 Of Utgst Transitional Provisions Relating To Job Work
Other GST Sections List of all sections of UTGST Act 2017 List of all sections of GST, All Sections of CGST Act 2017 List of all sections of IGST Act 2017, All Sections Union Territory GST Section 19 of UTGST – Transitional provisions relating to job work (1) Where any inputs received at a place of business had been desptached as such or desptached 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 a period of six months or the extended period from the appointed day, 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 of the Central Goods and Services Tax Act....