Welcome to your Ch 29: Job Work Procedure (11 to1 5)
11. Examine the following statements-
(i) The declaration of place of business of job work as additional place of business of principal is mandatory
(ii) Bringing back waste and scrap from the job worker’s place of business to principal place of business is mandatory.
12. Examine the following statements-
(i) In case of inputs if period of one year is not complied with then it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out.
(ii) Value of supply, rate of tax, place of supply etc shall be same as was mentioned in job work challan.
13. Examine the following statements where principal is registered in Gujarat and place of business of Job worker is in Maharashtra. Principal sends goods for blasting. Duration of process 5 days. Value of goods ₹ 20,000 inclusive of GST.
(i) E way bill is compulsory.
(ii) Principal can declare job worker’s place as additional place of business without getting itself
registered in Maharashtra.
14. Examine the following statements-
(i) Principal can take ITC if it sends inputs directly to a job worker without being first brought to his place of business.
(ii) Principal is mandatory required to issue job work challan even if goods are being sent directly to a job worker.
15. Examine the following statements-
(i) Generation of one job work challan is required for sending entire goods from principal to job worker or to another job worker by a job worker or sending it back to principal simply by endorsing it
(ii) The last date of filing of ITR-04 as per rule 45 is 25th day of the month succeeding the quarter.
