Section 141: Transitional provisions relating to Jobwork

Q: What does Section 141 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

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

Q: Is Section 141 GST still in force?

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

Q: What is धारा 141 GST?

धारा 141 GST is the Devanagari Hindi reference for Section 141 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 141 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs transitional provisions relating to Jobwork. As verified on 19 May 2026.

Q: What is Dhara 141 GST?

Dhara 141 GST is the Roman Hindi reference for Section 141 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 141 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs transitional provisions relating to Jobwork. As verified on 19 May 2026.

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

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

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(1)

Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a jobworker 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 jobwork 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 despatched 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 sub-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 a 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 person despatching the goods 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 goods had been despatched from the place of business without payment of tax for carrying out tests or any other process, 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 of business 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 such 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 person despatching the goods 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 person despatching the goods and the jobworker declare the details of the inputs or goods held in stock by the jobworker on behalf of the said person on the appointed day in such form and manner and within such time as may be prescribed.