Example: dental hygienist
GST ANNUAL RETURNS (GSTR-9& 9C)
• Expenses liable to RCM including the foreign payments. ... Section 47(2) Levy of late fee 47(2) ... Supply of Goods after completion of job work by a registered job worker treated as supply of goods by principal and not to be included in turnover of job worker ( Explii to sec. 22) XXX
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