Job work provisions clarified: principals must account, invoce and declare supplies when statutory time limits for return lapse. Amendments align prior HPGST circulars with the GST Amendment Acts: principals may send inputs or capital goods to job workers without tax and must keep accounts; if goods are not returned or supplied within the time specified under section 143 the sending is deemed a supply by the principal on the date of initial dispatch, requiring issuance of an invoice and return declaration with interest payable; job workers must register when aggregate all India turnover exceeds the statutory threshold or when making inter State supplies subject to exemption; valuation of job work services follows section 15 and excludes principal provided goods only if their value is already included in the job worker's price; detention procedures now allow fourteen days for payment before confiscation action; registration suspension during cancellation proceedings relieves routine compliance while final return filing remains required.