If goods sent on job work are not returned within the specified time then such goods will be considered as deemed supply on the date on which goods were sent for job work by the Principal. GST on the above transaction is to be paid. Note: If the principal manufacturer wants to sell goods directly from the job worker's place of business then the job worker's place of business has to be shown as an additional place of business. (It is only possible if the job worker is not separately registered under the GST regime)