Inputs Sent for Job Work: When Does ITC Get Reversed? | Sec 19 | CA Final IDT Nov 2026

Goods went straight to the job worker, not your factory. Is your ITC gone? No — but the clock starts ticking. That's Sec 19. In this Quick Fix (CA Final Nov 2026, Paper 5 IDT): ✅ ITC on inputs & capital goods sent for job work ✅ Direct dispatch from supplier to job worker: ITC still allowed ✅ Time limits: inputs vs capital goods (and when they start) ✅ Moulds, dies, jigs & tools: the exclusion ✅ Not returned in time = deemed supply + tax + interest (not ITC reversal) ✅ Exam table, worked example, wrong vs scoring answer + 4-line answer stamp Law: as applicable for CA Final Nov 2026 (ICAI SM + RTP + Statutory Update, law up to 30.04.2026). GST Council Oct 2026 recommendations are NOT examinable for Nov 2026. ▶ Watch next in the ITC Quick Fix series: • ITC Eligibility Gate – Sec 16 & Rule 37: [link] • ITC in Special Circumstances – Sec 18: [link] • ITC Blocked Credits – Sec 17(5): [link] • ITC Reversal – Rule 42 & 43: [link] Subscribe to @CAblackboard for quality in minimum time. #CAFinal #GST #IDT #InputTaxCredit #CAFinalNov2026