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Job Work & Outsourcing

Job Work Challan

A delivery document issued when sending material to a job worker, required for GST compliance.

A Job Work Challan (often Delivery Challan) is mandatory when moving goods to a job worker without paying GST at that moment. It tracks the material leaving the factory.

GST Rule

Under GST, material sent for job work must return within 1 year (for inputs) or 3 years (for capital goods), otherwise, it is treated as a deemed supply (sale).

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