Section 141(4) in Jharkhand 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 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.
