Rakesh Enterprises, a registered person under the GST law, send inputs without payment of tax to one of its job worker, Sumit Agency, for carrying out certain operations on the goods. The goods were sent on 12th May, 202

CS Professional · Advanced Tax Laws · PYQS · December 2023
Rakesh Enterprises, a registered person under the GST law, send inputs without payment of tax to one of its job worker, Sumit Agency, for carrying out certain operations on the goods. The goods were sent on 12th May, 2022 and received by the job worker on 14th May, 2022. Sumit Agency carried out the job work but did not send back the inputs after processing. On the basis of above answer the following: (iii) State the last date by which input after job work is required to be sent back to Rakesh Agency in case of (i) above (ignore any extension period).

Answer & Explanation:

Last day by which input after job work is required to be send back will be 11th May, 2023 i.e. within 1 year from the day of sending out.

Topics: GST

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