☐ Has the job-work transaction been identified? ☐ Has principal / job worker been identified? ☐ For inputs, has sub-s. (1) been applied? ☐ For direct dispatch, has sub-s. (2) override been applied? ☐ Has job-work challan been issued? ☐ Is…
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☐ Has the job-work transaction been identified? ☐ Has principal / job worker been identified? ☐ For inputs, has sub-s. (1) been applied? ☐ For direct dispatch, has sub-s. (2) override been applied? ☐ Has job-work challan been issued? ☐ Is…
Section 19 job-work ITC — checklist (19 items)
Section 19 job — work ITC — checklist (19 items)
☐ Has the job-work transaction been identified?
☐ Has principal / job worker been identified?
☐ For inputs, has sub-s. (1) been applied?
☐ For direct dispatch, has sub-s. (2) override been applied?
☐ Has job-work challan been issued?
☐ Is 1-year window being tracked for inputs?
☐ For capital goods, has sub-s. (4)-(5) been applied?
☐ Is 3-year window being tracked for capital goods?
☐ For moulds / dies / jigs / fixtures / tools, has sub-s. (7) carve-out been applied?
☐ Has ITC-04 been filed quarterly?
☐ Has s. 143 broader framework been coordinated?
☐ Has receipt-back documentation been preserved?
☐ Has direct-dispatch documentation been preserved?
☐ Has Bharti Airtel substance-over-form discipline been applied?
☐ Has Mafatlal procedural-fairness framework been observed?
☐ Has Mohit Minerals constitutional framework been applied?
☐ Has deeming-event tax computation been done if applicable?
☐ Has audit-defensibility through job-work file been ensured?
☐ Has the file been reviewed for audit-defensibility?
Worked examples — five live scenarios
Example 1 — Standard job-work dispatch
Facts: Manufacturer dispatches inputs Rs. 5 lakh to job worker for processing on 1-Apr-2025. Returned 1-Sep-2025.
Analysis: Within 1-year window. ITC available. Challan + ITC-04 quarterly discipline.
Result: Standard framework operative.
Example 2 — Direct dispatch from supplier to job worker
Facts: Supplier directly dispatches inputs to job worker on principal's behalf. 1-May-2025. Principal does not first receive.
Analysis: Sub-s. (2) non-obstante override. ITC available to principal despite non-receipt. Documentary trail of supplier → job worker flow. 1-year window counts from job worker's receipt date.
Result: Direct-dispatch ITC operative.
Example 3 — 1-year deeming
Facts: Inputs dispatched 1-Apr-2024. Not returned by 1-Apr-2025.
Analysis: Sub-s. (3) deeming. Inputs deemed supplied to job worker on 1-Apr-2024. Principal liable for tax on 1-Apr-2024 dispatch. Interest from 1-Apr-2024 till payment.
Result: 1-year deeming discipline. Tax + interest payable.
Example 4 — Capital goods 3-year framework
Facts: Capital good (machine) dispatched 1-Mar-2024 for job-work installation.
Analysis: Sub-s. (4)-(5) ITC + direct dispatch. Sub-s. (6) — 3-year window. Return expected by 28-Feb-2027.
Result: 3-year capital-goods discipline.
Example 5 — Moulds carve-out
Facts: Manufacturer sends moulds to job worker for use in production. Moulds retained at job worker's place beyond 1 year.
Analysis: Sub-s. (7) — moulds carve-out from sub-s. (3) deeming. No tax-liability event despite long retention. Documentary trail of mould-classification.
Result: Carve-out operates.
Planning and litigation strategy
Litigation defence
Cross-references