Rule 45

Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Rule 45(1)

The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker, [and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker:

Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal:

Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.] 1

1 Inserted vide Notf no. 14/2018-CT dt 23.03.2018

Rule 45(2)

The challan issued by the principal to the job worker shall contain the details specified in rule 55.

Rule 45(3)

The details of challans in respect of goods dispatched to a job worker or received from a job worker [or sent from one job worker to another] 2 [during a specified period] 4 shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding [the said period] 5 [or within such further period as may be extended by the Commissioner by a notification in this behalf:

Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.] 3

[Explanation. - For the purposes of this sub-rule, the expression “specified period” shall mean.- 

(a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and 

(b) a financial year in any other case.”; ] 6

2 Omitted vide Notf no. 74/2018-CT dt 31.12.2018

3 Inserted vide Notf no. 51/2017-CT dt 28.10.2017

4 Substituted for the words "during a quarter" vide Notification 35/2021 - CT dt 24.09.2021. Effective from 01.10.2021

5 Substituted for the words "the said quarter" vide Notification 35/2021 - CT dt 24.09.2021. Effective from 01.10.2021

6 Inserted vide Notification 35/2021 - CT dt 24.09.2021. Effective from 01.10.2021

Rule 45(4)

Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143,it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest.