Transitional relief for job-work returns allows tax-free receipt of pre-appointment inputs returned within prescribed period subject to declaration. Transitional provisions exempt tax on inputs, semi-finished goods and excisable goods removed for job work, testing or specified processes prior to the appointed day if returned to the place of business within the prescribed period; the Commissioner may grant a limited extension, after which tax is payable and input tax credit recoverable. Exemption is conditional on submitting an electronic stock declaration in the prescribed form for goods held on the appointed day within the rule-specified period or any Commissioner-granted extension.