Table 16 of annual return

It' means , goods send by Principal to Job worker for job work must be Return back to principal with 1 year else consider as deemed supply (in case of capital goods it's 3 years ) ( Refer Section 143 CGST Act)

Where the goods are send on Approval basis on Delivery Challan & get rejected & not return back within Six month is considered as deemed supply (Refer Section 142(12) CGST Act)