How long can goods stay with a job worker under GST?

Under CGST Section 143, inputs must come back (or be supplied onward from the job worker's premises) within one year of being sent out, and capital goods within three years. The Commissioner can extend these by up to one and two further years respectively on sufficient cause. Moulds and dies, jigs and fixtures, and tools are not subject to the time limit.

Is the job work return period 180 days?

No. 180 days was the limit under the old Cenvat Credit Rules. Under GST it is one year for inputs and three years for capital goods.

What happens if job work goods are not returned in time?

The goods are deemed to have been supplied by the principal to the job worker on the date they were originally sent out. The principal pays GST on that supply, with interest from that earlier date.

Free tool · GST job work

When must your job-work goods come back?

Enter a delivery challan date and get the Section 143 return-by date, the days left, and what it would cost in GST and interest if the goods miss it. Or paste your whole challan register and see which consignment is closest to the edge. Nothing you type leaves your browser.

Challan details

Use the date the goods physically left your premises (or your supplier's, if shipped direct).

Date sent to job worker

Check as of Today, unless you are checking a past or future date.

What did you send?

Has the Commissioner granted an extension?

Value still at the job worker (₹) Taxable value on the challan, for goods not yet back.

GST rate on those goods

Your internal follow-up after (days) The statutory limit is the hard stop. A shorter internal limit catches stuck jobs long before that.

Return by Enter a date

—

Pick the challan date to start the clock.

Rule applied—

Days with job worker—

Internal follow-up date—

Paste your challan register

One challan per line, comma or tab separated — copy straight from Excel: Challan no, Date sent, Type, Value at job worker. Type is I (inputs), C (capital goods) or T (moulds, dies, jigs, fixtures, tools). Dates as DD-MM-YYYY or YYYY-MM-DD.

Challans

GST rate

Internal follow-up after (days)

Check as of

Open challans

Past deadline

Due in 30 days

Past your follow-up

GST at risk

₹0

Challan	Sent	Type	Return by	Days left	Status	GST at risk

General guidance, not tax advice

This tool applies CGST Section 143 as written: one year for inputs, three years for capital goods, extendable by one and two years, and no time limit for moulds, dies, jigs, fixtures and tools. We show the last day before the anniversary of dispatch as the return-by date, to stay on the safe side. Confirm anything consequential with your CA or GST practitioner.

Stop doing this by hand

Your register, kept for you.

In NextGenManager every job-work dispatch creates the challan with its Section 143 and Rule 45 fields, starts its own return clock, and reconciles partial returns, rejections and scrap back to it. The ageing list on this page is a report you open, not a spreadsheet someone maintains.

Return-by date on every challan, with ageing you can sort by urgency.
Partial returns traced back to the original challan, line by line.
The data ITC-04 needs, already in one place when filing comes round.

Read the Section 143 guide

See it on your own challans

Tell us where to reach you. We will set up a 30-minute walkthrough using one of your real consignments.

Your name

Company

Phone / WhatsApp

Work email

Challans to job workers in a typical month

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Your challan numbers and values are never sent. Only a one-line summary (for example "3 open, 1 past deadline") goes with this form so we can prepare.