Jobwork time limits govern return or deemed supply of inputs and capital goods under prescribed conditions. The Act allows a registered principal to send inputs and capital goods to a jobworker without tax subject to prescribed intimation and conditions; goods must be returned to the principal's business or supplied from the jobworker within statutory time limits or be deemed supplied by the principal. The principal must maintain accounts and declare the jobworker's premises as an additional place of business before supplying from there except in specified exceptions. Waste and scrap may be supplied by a registered jobworker on payment of tax or by the principal if the jobworker is unregistered. 'Input' includes intermediate goods arising from processes.