Input tax credit on job work requires delivery challans, reporting in ITC returns and compliance with prescribed return deadlines. A principal may claim input tax credit on inputs and capital goods sent to a job-worker, including when sent directly to the job-worker, provided delivery challans are issued and retention and reporting requirements are met. If goods are not returned within prescribed periods they are deemed supplied to the job-worker, requiring invoicing and declaration in the principal's return. Details of dispatches, receipts and inter-job-worker transfers must be reported in Form GST ITC-04 and delivery challans included in outward supply statements; certain moulds, dies and tools are excepted from return-time limits.