Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 141, verbatim (show)
* Section 141. Transitional provisions relating to job work.-
(1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that if such inputs are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142.
(2) Where any semi-finished goods had been removed from the place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of existing law prior to the appointed day and such goods (hereafter in this section referred to as "the said goods") are returned to the said place on or after the appointed day, no tax shall be payable, if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142:
Provided also that the manufacturer may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without payment of tax for exports within the period specified in this sub-section.
(3) Where any excisable goods manufactured at a place of business had been removed without payment of duty for carrying out tests or any other process not amounting to manufacture, to any other premises, whether registered or not, in accordance with the provisions of existing law prior to the appointed day and such goods, are returned to the said place on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests or any other process, are returned to the said place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142:
Provided also that the manufacturer may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within the period specified in this sub-section.
(4) The tax under sub-sections (1), (2) and (3) shall not be payable, only if the manufacturer and the job worker declare the details of the inputs or goods held in stock by the job worker on behalf of the manufacturer on the appointed day in such form and manner and within such time as may be prescribed.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope and what the movement is the section as a whole
Questions to answer on the file1 question
Inputs removed to a job worker the opening words of 141(1)
Questions to answer on the file6 questions
Semi-finished goods removed to other premises the opening words of 141(2)
Questions to answer on the file4 questions
Excisable goods removed for tests or any other process the opening words of 141(3)
Questions to answer on the file6 questions
The removal before the appointed day and the return to the said place the conditions of time common to 141(1), 141(2) and 141(3), with their first provisos
Questions to answer on the file11 questions
The recovery of input tax credit where the goods are not returned in time the second proviso to each of 141(1), 141(2) and 141(3)
Questions to answer on the file3 questions
The transfer of the said goods from the premises to which they were removed the third proviso to 141(2) and the third proviso to 141(3)
Questions to answer on the file6 questions
The declaration by the manufacturer and the job worker 141(4)
Questions to answer on the file5 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section | — | 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | 141(1) defined by Section 2 clause (10) | 141(1) "in accordance with the provisions of existing law prior to the appointed day" |
| Section 2 | 141(1) defined by Section 2 clause (48) | 141(1) "in accordance with the provisions of existing law prior to the appointed day" |
| Section 2 | 141(1) defined by Section 2 clause (59) | 141(1) "Where any inputs received at a place of business had been removed" |
| Section 2 | 141(1) defined by Section 2 clause (68) | 141(1) "removed as such or removed after being partially processed to a job worker" |
| Section 2 | 141(1), 141(2) and 141(3) defined by Section 2 clause (85) | 141(1) "Where any inputs received at a place of business had been removed"; 141(2) "had been removed from the place of business to any other premises" |
| Section 2 | the second proviso to 141(1), 141(2) and 141(3) defined by Section 2 clauses (62) and (63) | the second proviso to 141(1) "the input tax credit shall be liable to be recovered" |
| Section 2 | 141(3) defined by Section 2 clause (72) | 141(3) "any other process not amounting to manufacture" |
| Section 2 | the third proviso to 141(2) defined by Section 2 clause (94) | the third proviso to 141(2) "transfer the said goods to the premises of any registered person" |
| Section 174 | 141(1), 141(2) and 141(3) requires Section 174 | 141(1) "in accordance with the provisions of existing law prior to the appointed day" |
| Section 142 | the second proviso to 141(1), 141(2) and 141(3) requires Section 142 clause (a) of sub-section (8) | the second proviso to 141(1) "the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142" |
| Rule 119 of the CGST Rules, 2017 | 141(4) prescribed by Rule 119 of the CGST Rules, 2017 | 141(4) "in such form and manner and within such time as may be prescribed" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 141 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which input tax credit does the second proviso make liable to be recovered where the goods are not returned within the period: the credit of the duty or tax paid on those goods under the existing law, or the credit carried forward into the electronic credit ledger on the appointed day? Nothing earlier in the sub-section mentions any credit. Clauses (62) and (63) of section 2, which define "input tax" and "input tax credit" for this Act, are the starting point and are to be read before the position is settled, because on their face they confine input tax to tax charged under the Goods and Services Tax Acts.
- Where the manufacturer transfers the said goods as the third proviso permits instead of returning them, the goods are not returned within the period and the second proviso reads on the facts. Does the credit nevertheless remain liable to be recovered, or does the permitted transfer answer the second proviso? The sub-section says neither.
- Whose declaration is required in those cases?
See also
- Section 142 of the CGST Act, 2017: miscellaneous transitional provisions
- Rule 119 of the CGST Rules, 2017: declaration of stock held by a principal and job-worker
References
- Central Board of Indirect Taxes and Customs. "Section 141. Transitional provisions relating to job work". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 141 on the CBIC tax information portal