Kabrina Ltd. supplied inputs to job worker Shabrina Ltd. for further processing on 6th September, 2019. The inputs were received back on 7th October, 2020 after necessary processing. When can the supplier claim ITC on go

A registered person (Principal) can send inputs /capital goods under intimation and subject to certain conditions without payment of tax to a job-worker and from there to another job-worker and after completion of job-work bring back such goods without payment of tax. The principal is not required to reverse the ITC availed on inputs or capital goods dispatched to job-worker. However, inputs and / or capital goods sent to a job worker are required to be returned to the principal / sold from the job worker's premises on behalf of the principal within 1 year and 3 years, respectively, from the date of sending such goods to the job-worker. Subject to this condition only ITC on goods sent for job work can be claimed.