CIRCULAR NO-38/2018-F. No. 20/16/03/2017-GST-Clarifications on issues related to Job Work

Circular No.38/12/2018

F. No. 20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, Dated the 26th March, 2018


The Principal Chief Commissioners/Chief Commissioners/Principal
Commissioners/Commissioners of Central Tax (All)/The Principal Directors
General/ Directors General (All)


Subject: Clarification on issues related to Job Work

Various representations have been received regarding the procedures
to be followed for sending goods for job work and the related compliance
requirements for the principal and the job worker. In view of the difficulties
being faced by the taxpayers and to ensure uniformity in the
implementation of the provisions of the law across the field formations, the
Board, in exercise of its powers conferred under section 168 (1) of the
Central Goods and Services Tax Act, 2017, (hereinafter referred to as the
“CGST Act”) hereby clarifies the various issues raised as below:


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