Question – If goods sent to job worker under GST are not returned within the time stipulated in section 143, then how to deal with the situation?

Answer – If the inputs or capital goods sent for job work are not returned within the time stipulated in section 143 i.e. 1 year for inputs and 3 years for capital goods, then it shall be deemed that such inputs or capital goods have been supplied by the principal to job worker. The date of supply shall be the date when the goods were sent out for job work and the said supply will have to be declared in GSTR1 along with applicable interest. 

The relevant provision in this regard may be referred as below:

Central Goods and Services Tax Rules, 2017, Rule 45(4):

Rule 45: Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Rule 45(4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143,it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest.