Question5:

I have two doubts please clear the same

1. What is the document required for goods directly sent by job worker to another job worker or to buyer

2. Can an exporter get refund of compensation cess

Answer:

Relevant provisions are contained under Section 143 of CGST Act, 2017. The detailed procedure is given below;  

1.  A Principal can send his inputs or capital goods to a job worker. For doing so he will have to give intimation to the jurisdictional Assistant/Deputy Commissioner in the first place. Then may send the goods against a Challan prescribed under Rule 45 containing details prescribed under Rule 55 of CGST Rules. 2017. 

(i)  Goods can be sent directly to a job worker against a Challan issued under above said legal provisions.

(ii)  Goods can also be sent from one job worker to another job worker against a sub-Challan on which details of original Challan are to be mentioned.

(iii)  If the job worker is a registered person, then goods can be cleared from the place of such job worker against payment of appropriate GST   

(iv)  If the job worker is not a registered person, then his premises should be declared as an additional place of business of Principal.

2.  No provision has been provided under GST for refund of Compensation Cess. (Reply dt. 04/11/2017)