Under the GST Law, ITC is available to the Principal who has sent goods to job worker for processing for tax paid on such goods. However there is a time limit within which the Job worker shall return the processed goods to the principal. The time limit is: For Input goods – 1 year from effective date and 3 years for capital goods. If the job worker hasn’t returned the goods to the principal before this time limit, The ITC availed on such goods shall be reversed.