Normally after goods are processed by jobworker, they are sent back to Manufacture from where normal sale is made.


But in exceptional circumstances, they may be removed directly from jobworker’s premises and send to customer.


This is done with the approval of AC/DC


This approval is granted on annual basis.

AC/DC may impose conditions subject to which approval may be granted

  1. Indirect Tax
  2. Cenvat Credit

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.