Fact-check notes
Last fact-checked: 2026-05-28
GST caution: GST rates, exemptions, return utilities, RCM and ITC treatment should be checked against live GST portal and CBIC notifications before filing.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
Jewellery GST depends on gold value, making charges, job work, exports, ITC and invoice-level compliance.
- Gold and jewellery supplies can have separate GST treatment for metal value and making charges.
- Job work movements need challans and tracking.
- Retailers and wholesalers should maintain HSN/rate and HUID records.
- Export jewellery can involve LUT and ITC refund.
Who this is for
- Jewellery retailer registering GST.
- Gold wholesaler filing returns.
- Job worker receiving gold.
- Exporter claiming refund.
Documents and data to verify
- Purchase and sales invoices.
- HUID/hallmark records.
- Job work challans.
- GSTR-1/3B/2B and stock records.
Common mistakes to avoid
- No job work trail.
- Wrong making charge classification.
- No ITC reconciliation.
- Missing hallmarking invoice details.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.