Bringing back goods after job work
The ‘principal’ should bring back inputs, after completion of job-work or otherwise, and/or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax – section 143(1)(a) of CGST Act.
There is no time limit for bringing back moulds and dies, jigs and fixtures, or tools.
The term ‘bring back’ in this sub-section is not correct as the goods after job work can be brought to any of the place of business of ‘principal’.