Chapter XX - Transitional provisions
Section 141
Section 141: Transitional provisions relating to job work
Section 141 dealt with goods sent for job work or processing before GST began and returned or supplied after the appointed day.
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This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Key takeaways
Historical six-month return
Inputs, semi-finished goods and specified excisable goods sent out before GST could return without GST within six months after the appointed day, with a limited Commissioner extension.
Failure consequence
When eligible goods were not returned within the statutory period, the section points to recovery of input credit under section 142(8)(a).
Stock declaration
The tax-free transition treatment depended on manufacturer and job worker declaring goods held by the job worker at the appointed day as prescribed.
Historical six-month return
Inputs, semi-finished goods and specified excisable goods sent out before GST could return without GST within six months after the appointed day, with a limited Commissioner extension.
Failure consequence
When eligible goods were not returned within the statutory period, the section points to recovery of input credit under section 142(8)(a).
Stock declaration
The tax-free transition treatment depended on manufacturer and job worker declaring goods held by the job worker at the appointed day as prescribed.
Practical checklist
Do
- Identify the goods and their pre-GST dispatch record.
- Compare actual return or supply date with the historical window.
- Find both parties’ appointed-day stock declarations.
Frequently asked questions
Does the six-month period start when a 2026 job-work consignment is sent?
No. Section 141 measured the historic transition period from the GST appointed day.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026