Rule 45 - Rule 45

{'presentation': '45. Conditions and restrictions in respect of inputs and capital goods sent to the job\nworker.-(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker\nunder the cover of a challan issued by the principal, including where such goods are sent\ndirectly to a job-worker, and where the goods are sent from one job worker to another job\nworker, the challan may be issued either by the principal or the job worker sending the goods\nto another job worker:\nProvided that the challan issued by the principal may be endorsed by the job worker,\nindicating therein the quantity and description of goods where the goods are sent by one job\nworker to another or are returned to the principal:\n102 Inserted vide Notf no. 22/2017-CT dt. 17.08.2017\nProvided further that the challan endorsed by the job worker may be further endorsed by\nanother job worker, indicating therein the quantity and description of goods where the goods\nare sent by one job worker to another or are returned to the principal.103\n(2) The challan issued by the principal to the job worker shall contain the details specified in\nrule 55.\n(3) The details of challans in respect of goods dispatched to a job worker or received from a\njob worker or sent from one job worker to another104 during a quarter shall be included in\nFORM GST ITC-04furnished for that period on or before the twenty-fifth day of the month\nsucceeding the said quarteror within such further period as may be extended by the\nCommissioner by a notification in this behalf:\nProvided that any extension of the time limit notified by the Commissioner of State tax\nor the Commissioner of Union territory tax shall be deemed to be notified by the\nCommissioner.105\n(4) Where the inputs or capital goods are not returned to theprincipal within the time stipulated\nin section 143,it shall be deemed that such inputs or capital goods had been supplied by the\nprincipal to the job worker on the day when the said inputs or capital goods were sent out and\nthe said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay\nthe tax along with applicable interest.\nExplanation.- For the purposes of this Chapter,-\n(1) the expressions "capital goods" shall include "plant and machinery" as defined in the Explanation to section 17;\n(2) for determining the value of an exempt supplyas referred to in sub-section\n(3) of section 17-\n(a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and\n(b)the value of security shall be taken as one per cent. of the sale value of such security.\n103 Inserted vide Notf no. 14/2018-CT dt. 23.03.2018\n104 Omitted vide Notf no. 74/2018- CT dt. 31.12.2108\n105 Inserted vide Notf no. 54/2017-CT dt. 28.10.2017 TAX INVOICE, CREDIT AND DEBIT NOTES', 'source_url': 'https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter5/ rule45_v1.00.html', 'status': 'official_consolidated_base_with_active_source_control', 'current_control': None, 'legal_cutoff': '2026-06-28'}