Section 141: Transitional provisions relating to job work

Q: What does Section 141 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 141 CGST pertains to "Transitional provisions relating to job work". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 141 of The Central Goods and Services Tax Act, 2017 (CGST) governs transitional provisions relating to job work. As verified on 19 May 2026.

Q: Is Section 141 CGST still in force?

Yes, Section 141 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 141 CGST?

धारा 141 CGST is the Devanagari Hindi reference for Section 141 of the The Central Goods and Services Tax Act, 2017. Section 141 of The Central Goods and Services Tax Act, 2017 (CGST) governs transitional provisions relating to job work. As verified on 19 May 2026.

Q: What is Dhara 141 CGST?

Dhara 141 CGST is the Roman Hindi reference for Section 141 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 141 of The Central Goods and Services Tax Act, 2017 (CGST) governs transitional provisions relating to job work. As verified on 19 May 2026.

Q: How to cite Section 141 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 141, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 141 (India).

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(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.