Section 143(3) in West Bengal Goods and Services Tax Act, 2017
(3)Where the inputs sent for job-work are not received back by the principal after completion of job-work or otherwise in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job-worker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job-worker on the day when the said inputs were sent out.
