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Sec 19(3) — inputs sent for JOB WORK must be returned (or supplied from job-worker's premises) within:
A1 year (3 years for moulds/dies/jigs/fixtures/tools)
B6 months
C3 months
DIndefinite
Answer & Solution
Correct answer: A. 1 year (3 years for moulds/dies/jigs/fixtures/tools)
1. Sec 19(3) — inputs (excl. moulds, dies, jigs, fixtures, tools) sent for job work must be received back within 1 year of the date of dispatch.
2. Capital goods (excl. moulds etc.) must be received back within 3 years.
3. Failure → deemed supply by principal to job worker on the date of original dispatch (Sec 19(6)).
_Source: ICAI BoS CA Final Paper 8, Ch 6 "Input Tax Credit", §Sec 19(3)_
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