Job work procedure:
Section 143(1) of CGST Act, provides that a registered person (principal) may under prescribed with due intimation to GST officer and subject to such conditions as may be prescribe ,send inputs or capital goods , without payment of tax, to a Job worker for Job work and if required, from there subsequently send to another Job worker and so on. Subsequently, on completion of the job work (by the last job worker), the principal shall bring back the goods to his place of business or supply( including export) the same directly from the place of business / premises of the job worker within one year in case of inputs or within three years in case of capital goods ( except moulds and dies, jigs and fixtures or tools).