Page 27 - Craftcil Nov-Dec 2023

impex

worker under the cover of a challan issued by you. The challan shall be issued even for the capital goods sent
directly to the job worker. The challan shall contain the details specified in rule 10 of the Invoice Rules. The
responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal (you).

Question: What are the fines or penalties if the capital goods are not received back from the place of business of the
job worker within the prescribed time period?
Answer : If the capital goods are not received back by the principal, it would be deemed that such capital goods had
been supplied by the principal to the job worker on the day when the said capital goods were sent out by the
principal (or on the date of receipt by the job worker where the capital goods were sent directly to the place
of business of job worker). Thus, the principal would be liable to pay tax accordingly.

Question: Whether the goods of principal directly supplied from the job worker's premises to the buyer will be
included in the aggregate
turnover of the job worker?
Answer : No. It will be included in the
aggregate turnover of the
principal. However, the value
of goods or services used by
the job worker for carrying
out the job work will be
included in the value of
services supplied by the job
worker.

Question: Whether I need to register at
the port for the purpose of
claiming and utilisation and
RoDTEP benefits?
Answer : Registration on the ICEGATE
online portal and creation of
the e-credit ledger seems to
be sufficient compliance to
avail the benefit of this
scheme. The registration at
the port of export is not
required under this scheme.
This is more so because the
entire mechanism of
issuance, processing,
generation, and utilization of
the scrips is being carried out
through a common portal in
the ICEGATE.

CRAFTCIL • November-December 2023 27