Jobwork procedure: principals must return or account for inputs and capital goods or face deemed supply consequences. A registered principal may send inputs and capital goods to a jobworker without tax, subject to intimation and conditions, and must either bring back inputs or capital goods (with specified exclusions) within prescribed time limits or supply them from the jobworker's premises on payment of tax; failure to do so results in those goods being treated as a deemed supply by the principal. Registered jobworkers may directly supply waste and scrap on payment of tax, otherwise the principal must do so, and the principal must keep proper accounts and declare the jobworker's place of business as an additional place when supplying from there, with limited exceptions.