Job work compliance: principal may send goods for processing without tax, subject to return, documentation and ITC rules. Principal may send inputs or capital goods to a job worker without payment of tax and may further send them to successive job workers; the principal must maintain accounts, issue challans and file FORM GST ITC-04 as intimation. Goods must be returned or supplied within one year for inputs and three years for capital goods or be deemed a supply by the principal from the date initially sent. Registered job workers are suppliers of services liable to GST and may claim ITC; supplies from a job worker's premises are treated as supplies by the principal who must determine time, value and place and issue the invoice.