Month: November 2020

GST ArticleJob Work ITC-04

Section 143 of CGST Act, 2017-Whether mere activity of sending goods by principal to job worker without opting for the procedure laid down in section 143 can be treated as supply; Without such activity falling within the scope of supply under section 7 of CGST Act, 2017, whether principal can be asked to send the goods against payment of tax in absence of any deeming provision in section 143 to treat the activity of sending the goods as deemed supply

byAdmin

Authored by, CA Dr. Arpit Haldia Introduction to Section 143 of CGST Act and the option to send the goods…