Job work procedure: principal may send inputs and capital goods tax-free; failure to return triggers deemed supply consequences. A registered principal may send inputs or capital goods to a job worker without tax, subject to prescribed intimation and conditions, and must bring back inputs within one year and capital goods (excluding moulds and dies, jigs and fixtures, and tools) within three years or supply them from the job worker's premises within those periods. The principal must keep proper accounts and declare the job worker's place of business when supplying from that location unless exceptions apply. Failure to retrieve or supply within the applicable periods results in those goods being deemed supplied by the principal on the date they were sent out; waste and scrap may be supplied by the registered job worker on payment of tax or by the principal if the job worker is unregistered.