Waste and Scrap generated by the Job Worker

Section-143 (5) of CGST, defines the procedure for GST compliance regarding waste generated during the job work. This procedure takes into account two possible scenarios: one where the job worker is registered, and the other where the job worker is unregistered.

1.Waste and Scrap by a Registered Job Worker :

During the process if waste or scrap is generated, and Job worker is registered under the GST Act, then after paying tax amount the waste and scrap can be removed from his business place.

2.Waste and Scrap by a Unregistered Job Worker :

If the job worker is not registered under the GST Act, the responsibility for GST compliance regarding waste and scrap falls on the principal (the owner of the goods).

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