Transitional job work provisions protect input tax credit where goods returned within the prescribed period and declared as required. Transitional provisions allow inputs, semi finished goods or goods sent for tests prior to the appointed day to be returned without payment of tax if returned to the original place of business within six months from the appointed day, subject to a Commissioner's extension of up to two months; failure to return within the period leads to recovery of input tax credit under clause (a) of sub section (8) of section 142 of the Central Goods and Services Tax Act. Non payment is conditional on prescribed declaration of goods held by the job worker on the appointed day.