Job work compliance: principals must maintain records and meet time limits or transfers become deemed supplies with tax consequences. Job work permits a principal to send inputs or capital goods to a job worker without tax subject to intimation and conditions; if such goods are not returned or supplied from the job worker's premises within one year for inputs (three years for capital goods except certain tools), the transfer is deemed a supply by the principal on the date of initial dispatch, attracting invoicing, tax, return declaration and interest. Principals retain primary recordkeeping responsibility, must issue challans and file FORM GST ITC-04; e-way bill rules and registration thresholds for job workers apply. Registered job workers must invoice and can claim ITC for inputs used in providing job-work services.