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<h1>Section 143 CGST Act: Registered Principals Can Send Goods for Job Work Tax-Free; Must Return or Pay Tax in Time</h1> Section 143 of the Central Goods and Services Tax Act, 2017, outlines the job work procedure, allowing a registered principal to send inputs or capital goods to a job worker without tax payment. The principal must return inputs within one year and capital goods within three years, or supply them with tax payment within India or for export. The principal must declare the job worker's location as an additional business place unless the job worker is registered or the principal supplies notified goods. The principal is responsible for maintaining proper accounts, and any waste generated can be supplied by the job worker with tax payment.