Transitional job work rules: returning inputs within the prescribed transition period avoids tax, subject to declaration and recovery rules.

Inputs, semi finished goods or goods sent for testing or processing prior to the appointed day may be returned to the original place on or after the appointed day without tax if returned within six months (extendable by the Commissioner for up to two months); failure to return within the period triggers recovery of the input tax credit under section 142(8)(a). The exemption is conditional on prescribed joint declaration by the despatching person and the job worker, and the person may transfer goods to a registered person for supply or export under existing law within the transitional period.

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