Section 141(4) in Puducherry Goods and Services Tax Act, 2017
(4)The tax under sub-sections (1), (2) and (3) shall not be payable, only if the person despatching the goods and the job-worker declare the details of the inputs or goods held in stock by the job-worker on behalf of the said person on the appointed day in such form and manner and within such time as may be prescribed.
