Job work procedure: inputs and capital goods deemed supplied if not returned within prescribed period. A registered principal may send inputs or capital goods to a job worker without payment of 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 place of business on payment of tax; the principal must declare the job worker's place as an additional place of business except in specified exceptions and remains responsible for proper accounts. Failure to return or supply within the prescribed periods results in deemed supply by the principal on the date the goods were sent out.