Circular 38/12/2018 - Central Tax
Date: March 26, 2018
File No: F. No. 20/16/03/2017-GST
Subject
Clarifications on issues related to Job Work
Content
Various representations have been received regarding the procedures to be followed for sending goods for job work and the related compliance requirements for the principal and the job worker. In view of the difficulties being faced by the taxpayers and to ensure uniformity in the implementation of the provisions of the law across the field formations, the Board, in exercise of its powers conferred…