If the principal manufacturer sends the inputs for job work without payment of tax and have to receives back after completion then what will be procedure for same?
-:To send the inputs by delivery challan
-:To receive the same after completion then which invoice to be issued either again a delivery challan by job worker or by some other invoice,so that both the principal manufacturer and job worker could complete the compliances of GST.
Yes, goods can be sent by a Delivery Challan but to avail exemption, you should follow other requirements also.
Read section 143 of CGST Act, 2017.
I also suggest to read, Job-workers provisions.
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