Job worker’s place -additional place of business:
In order to comply the provisions of Section 143(1) (b) of CGST Act, the principal manufacturer has to declare the job worker premise as additional place of business because after the completion of job work of goods, instead of bringing back job work goods into his own premises, he can directly supply such goods to customers either payment of GST or without payment of GST for export of goods. The principal manufacturer does not require to declare additional place of business in a case –
(i) where the job worker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner.
Section 143(2) of CGST Act, prescribed that the responsibility for keeping proper accounts for the inputs or capital goods sent for job work lies with the principal.