Section 19(3) in Jharkhand Goods and Services Tax Act, 2017
(3)Where the inputs sent for jobwork are not received back by the principal after completion of jobwork or otherwise or are not supplied from the place of business of the jobworker in accordance with clause (a) or clause (b)of sub-section (1) of section 143 within one year of being sent out, it shall be deemed that such inputs had been supplied by the principal to the jobworker on the day when the said inputs were sent out:Provided that where the inputs are sent directly to a jobworker, the period of one year shall be counted from the date of receipt of inputs by the jobworker.
