Job work supply rules require return or deemed supply if inputs or capital goods not returned within prescribed periods. A registered person (the principal) may send inputs and capital goods to a job worker without tax for job work under prescribed conditions, with the principal required to bring back inputs and most capital goods within prescribed periods or supply them from the job worker's place of business on payment of tax or for export; the principal must maintain accounts and declare the job worker's place as an additional business place except in specified exceptions, and failure to return or supply within the prescribed periods results in those items being deemed supplied by the principal on the date sent.