Violation of conditions laid down in section 143:
As per provisions contained in section 143 of the CGST Act, If the inputs or capital goods are neither returned to the principal nor supplied from the job worker premises within one year in case of inputs and three years in case of capital goods, the principal would issue an invoice for the same, pay GST and declare such supplies in his return for the particular month. If such goods are returned by the job worker after stipulated time, the same shall be treated as supply and job worker is liable to pay GST if the job worker not registered in that case principal have to pay GST on reverse charge basis as per section 9(4) of the CGST Act. However, the said provision has been kept in abeyance till June, 2018. Further, there is no requirement of returning back or supplying the goods from the job worker’s premises in case of moulds, dies, jigs, tools and fixtures are concerned.