Transitional jobwork relief permits tax-free return of inputs if returned within the prescribed period; failure triggers input tax credit recovery. Transitional provisions allow no tax on inputs, semi-finished goods or other goods returned from jobworkers or other premises if returned to the principal place of business within the prescribed period; the Commissioner may grant a limited extension. Failure to return within that period triggers input tax credit recovery under clause (a) of sub-section (8) of section 142. The relief covers goods sent for processing, testing or manufacturing and permits transfers to registered persons for supply or for export under existing law, subject to joint declaration by the despatching person and the jobworker in the prescribed form and time.