Question

We send goods for job work and we want to supply direct goods from the premises of JobWorker, is it possible?

Answer

Yes, it is possible to send goods directly from job worker premises but subject to following conditions as per proviso to section 143(1) of CGST Act:
1. If the Principal declares the Premises of Job Worker as his additional place of business, or
2. The job worker is registered, or
3. The principal is engaged in the supply of such goods as may be notified by the Commissioner (Reply dt. 08/06/2018)