Job work procedure: time-bound return and deemed supply rules for inputs and capital goods. The provision permits a registered principal to send inputs or capital goods to a job worker without tax, subject to intimation and conditions, with obligations to either bring back such goods within prescribed time limits or supply them from the job-worker's premises on payment of tax; failure to do so results in those goods being deemed to have been supplied by the principal on the day they were sent out. The principal is responsible for keeping proper accounts, and waste or scrap may be supplied by a registered job worker on payment of tax or by the principal if the job worker is unregistered.