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<h1>Transitional Provisions for Job Work: Tax-Free Return of Goods Within 6 Months Under Section 141 of GST Act 2017.</h1> Section 141 of the Goa Goods and Services Tax Act, 2017 outlines transitional provisions for job work. Inputs or semi-finished goods sent for processing, testing, or other purposes before the GST implementation date can be returned tax-free within six months of the appointed day. This period may be extended by two months if justified. Failure to return goods within the specified timeframe results in the recovery of input tax credit. Tax exemption is contingent on declaring stock details held by job workers. Goods can also be transferred for supply or export under existing law provisions within the specified period.