Direct dispatch from place of job worker if job worker not registered :
After job work, the finished goods (inputs after job work or capital goods) can be sent directly from place of job worker, instead of bringing them back to place of business of ‘principal’. If such supply is in India, GST is payable. Such goods can also be exported directly from place of job worker, either on payment of GST or without payment of GST – section 143(1)(b) CGST Act.
The goods shall not be permitted to be supplied from the place of business of a job worker in terms of clause (b) unless the “principal” declares the place of business of the job-worker as his additional place of business except in a case- (i) where the job worker is registered under section 25 of CGST Act; or (ii) where the “principal” is engaged in the supply of such goods as may be notified by the Commissioner in this behalf – proviso to section 143(1) of CGST Act.
If job worker is registered under GST, then the ‘principal’ is not required to declare the place of job worker as additional place of business.