This document discusses the rules for returning goods from a supplier or job worker. It states that for registered suppliers/job workers, goods can be returned within 1 year/3 years for capital goods and will be returned to the supplier and removed under their direction. For unregistered job workers, the same applies but their premises must be added as an additional place of business. It also discusses that goods returned beyond these timeframes will be treated as a normal supply from the original date.