Job-work return deadline permits tax-free returns if inputs are returned within the prescribed period; commissioner may extend. If inputs, semi-finished goods or other goods dispatched for job work, testing or further processing under prior law are returned to the principal place of business within six months from the appointed day, no tax is payable; the Commissioner may extend this period by up to two months for sufficient cause. If goods are not returned within the specified period, input tax credit shall be liable to be recovered under the recovery mechanism in clause (a) of sub-section (8) of section 142. No exemption applies unless the consignor and the job worker declare details of goods held by the job worker on the appointed day in the prescribed form and time.