Transitional provisions relating to job work - Section 19
19.
(1) Where any inputs received at a place of business had
been desptached as such or desptached after being partially processed to a job
worker for further processing, testing, repair, reconditioning or any other
purpose in accordance with the provisions of existing law prior to the
appointed day and such inputs are returned to the said place on or after the
appointed day, no tax shall be payable if such inputs, after completion of the
job work or otherwise, are returned to the said place within six months from
the appointed day:
Provided that the period of six months may, on sufficient
cause being shown, be extended by the Commissioner for a further period not
exceeding two months:
Provided further that if such inputs are not returned
within a period of six months or the extended period from the appointed day,
the input tax credit shall be liable to be recovered in accordance with the
provisions of clause (a) of sub-section (8) of section 142 of the Central Goods
and Services Tax Act.
(2) Where any semi-finished goods had been despatched from
any place of business to any other premises for carrying out certain
manufacturing processes in accordance with the provisions of existing law prior
to the appointed day and such goods (hereinafter in this section referred to as
‘‘the said goods’’) are returned to the said place on or after the appointed
day, no tax shall be payable if the said goods, after undergoing manufacturing
processes or otherwise, are returned to the said place within six months from
the appointed day:
Provided that the period of six months may, on sufficient
cause being shown, be extended by the Commissioner for a further period not
exceeding two months:
Provided further that if the said goods are not returned
within a period specified in this sub-section, the input tax credit shall be
liable to be recovered in accordance with the provisions of clause (a) of
sub-section (8) of section 142 of the Central Goods and Services Tax Act:
Provided also that the person despatching the goods may, in
accordance with the provisions of the existing law, transfer the said goods to
the premises of any registered person for the purpose of supplying therefrom on
payment of tax in India or without payment of tax for exports within six months
or the extended period, as the case may be, from the appointed day.
(3) Where any goods had been despatched from the place of
business without payment of tax for carrying out tests or any other process to
any other premises, whether registered or not, in accordance with the
provisions of existing law prior to the appointed day and such goods are
returned to the said place of business on or after the appointed day, no tax
shall be payable if the said goods, after undergoing tests or any other
process, are returned to such place within six months from the appointed day:
Provided that the period of six months may, on sufficient
cause being shown, be extended by the Commissioner for a further period not
exceeding two months:
Provided further that if the said goods are not returned
within the period specified in this sub-section, the input tax credit shall be
liable to be recovered in accordance with the provisions of clause (a) of
sub-section (8) of section 142 of the Central Goods and Services Tax Act:
Provided also that the person despatching the goods may, in
accordance with the provisions of the existing law, transfer the said goods
from the said other premises on payment of tax in India or without payment of
tax for exports within six months or the extended period, as the case may be,
from the appointed day.
(4) The tax under sub-sections (1), (2) and (3) shall
not be payable only if the person despatching the goods and the job worker
declare the details of the inputs or goods held in stock by the job worker on
behalf of the said person on the appointed day in such form and manner and
within such time as may be prescribed.