Conditions and restrictions in respect of inputs and capital goods sent to the job worker

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 06 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 2 provisions

Rule 45 of the Central Goods and Services Tax Rules, 2017 deals with conditions and restrictions in respect of inputs and capital goods sent to the job worker. The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker, [and where the goods are sent from one job worker to another job worker, the challan may be issued eith The Act came into force on 22 Jun 2017.

(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker, 1 [and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker:
Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.] (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55 .
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker 2 [****] 4 [during the specified period] shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding 4 [the said period] 3 [or within such further period as may be extended by the Commissioner by a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.] 5 [ Explanation . - For the purposes of this sub-rule, the expression "specified period" shall mean. - (a) the period of six consecutive moths commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and (b) a financial year in any other case.] (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest.
Explanation. - For the purposes of this Chapter,- (1) the expressions "capital goods" shall include "plant and machinery" as defined in the Explanation to section 17 ;
(2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17 - (a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and (b) the value of security shall be taken as one per cent. of the sale value of such security. CHAPTER VI TAX INVOICE, CREDIT AND DEBIT NOTES
Amendment notes
1. Inserted vide Notification No. 14/2018-CT dated 23.03.2018.
2. Omitted by Notification No. 74/2018-CT dated 31.12.2018.
3. Inserted by Notification No. 51/2017-CT dated 28.10.2017.
4. Substituted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. 01.10.2021.
5. Inserted vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. 01.10.2021.
Rule 45, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

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Referred to by 2

Questions about Rule 45

What does Rule 45 of the Central Goods and Services Tax Rules deal with?

Rule 45 of the Central Goods and Services Tax Rules is headed "Conditions and restrictions in respect of inputs and capital goods sent to the job worker". The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker, [and where the goods are sent from one job worker to another job worker, the challan may be issued eith

How do I find court cases under Rule 45 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 45, rule 45 CGST Rules 2017, rule 45 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 45 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 17 (Assignment of Unique Identity Number to certain special entities), rule 143 (Recovery by deduction from any money owed), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When did Rule 45 of the Central Goods and Services Tax Rules come into force?

Rule 45 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 45, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.