Job work transitional relief permits tax-free return of inputs within the prescribed period, subject to declaration and input tax recovery rules. Where inputs, semi-finished goods or goods sent to job workers or other premises before the appointed day are returned to the original place within six months, no tax shall be payable; the Commissioner may extend that period for up to two months, and failure to return within the period renders input tax credit recoverable. Exemption also depends on a prescribed joint declaration by the consignor and the job worker, and transfers to registered persons for taxable supply or export without tax remain available within the period.